Overview of the tax rulings of the Swiss Federal Supreme Court published between December 9 - 15, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 9 - 15, 2024.

On December 13, 2024, the Federal Council adopted the dispatch on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)". It rejected the initiative of the Young Socialists (JUSO) without a direct counter-proposal or indirect counter-proposal.

On December 13, 2024, the Federal Council published the report in fulfillment of postulate 22.3396 WAK-N from May 2022 "Avoiding disadvantages for Swiss companies through a uniform taxation practice".

The Federal Supreme Court has dismissed the appeals regarding the federal referendum of September 25, 2022 on the "Additional financing of the AHV through an increase in VAT" and the "Amendment to the Federal Old Age and Survivors' Insurance Act (AHV21)".

The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.

On December 9, 2024, the FTA published a communication following the recent case law on the profit tax treatment of treasury shares.

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 2 - 8, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 2 - 8, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 25 - December 1, 2024

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - December 1, 2024

On November 28, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.

On November 27, 2024, the Federal Council adopted the dispatch on extending loss offsetting from seven to ten years.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 18 - 24, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 18 - 24, 2024.

On November 20, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Hungary.

On 20.11.2024, the Federal Council decided to amend the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance) due to the entry into force of the international supplementary tax (Income Inclusion Rule, IIR). This international supplementary tax extends the Swiss supplementary tax already introduced in 2024.

On November 19, 2024, the FTA published a draft on VAT practice (VAT revision) on its website.

On November 21, 2024, the FTA published material amendments regarding publications to the VAT Act.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 11 - 17, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 11 - 17, 2024.

Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 4 - 10, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 4 - 10, 2024.

The article "Time-based assessment of taxes" from the tax information dossier has been updated.

From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 28 and November 3, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 28 and November 3, 2024.

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

On October 29, 2024, the FTA published an initial draft on VAT practice (VAT revision) on its website.