Overview of the tax rulings of the Swiss Federal Supreme Court published between February 10 - 16, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 10 - 16, 2025.

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

In the case of postal items that trigger a deadline and are delivered at the weekend, the deadline should only begin to run on the following working day. This principle already applies in civil procedure law and is now to be applied to all federal law.

The FTA published the new version of VAT Info 11 Reporting procedure on February 11, 2025.

On February 11, 2025, the FTA published the "BFS municipality list 2025 for assigning the correct municipality number to the correct zip code" for import into the payroll accounting systems.

On February 11, 2025, the Federal Tax Administration published the updated list of Pillar 3b capital insurance policies that can be surrendered.

On February 10, 2025, two drafts on adjustments to VAT practice regarding input tax deduction were published.

On 10 February 2025, the Federal Tax Administration published the updated list of providers of recognized pension products for tied pension provision (pillar 3a).

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 3 - 9, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 3 - 9, 2025.

According to a statement issued by the Federal Finance Administration (FFA) on February 4, 2025, the average direct taxes levied by the cantons and municipalities in Switzerland are almost one-fifth of the income of natural persons. The tax burden on the profits of legal entities is slightly less than a tenth.

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 27 and February 2, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 27 and February 2, 2025.

On January 29, 2025, the Federal Council adopted the consultation draft for the relief package 27 (EP27).

On January 30, 2025, the FTA published the certificate for employment relationships during the year for employees resident in France together with the associated explanations.

The article "Principles of VAT" from the tax information dossier has been updated.

On January 29, 2025, the Federal Council opened the consultation on the exchange of information regarding OECD minimum taxation.

On January 28, 2025, the FTA published the new VAT sector information 27 Electronic platforms.

On January 27, 2025, the FTA updated the figures on capital contributions, repayments and other changes.

On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 20 - 26, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 20 - 26, 2025.

The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.

On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".

On January 14, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.

The Federal Tax Administration (FTA) has published Circular No. 212 "Information sheets for withholding tax and overviews of double taxation agreements" (as at 1.1.2025).

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 19, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 13 - 19, 2025.

As of January 1, 2025, all companies subject to VAT must file their VAT online via the ePortal.