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.

The "Withholding tax" dossier was updated on October 29, 2024. Among other things, it explains the mechanism for levying withholding tax and the conditions for its refund.

On October 31, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Ethiopia.

On October 31, 2024, the FTA published material amendments regarding publications to the VAT Act:

Recent case law in the area of sales tax for intermediaries in a group relationship has prompted the FTA to make clarifications in its administrative practice regarding Art. 13 para. 1 and Art. 13 para. 3 lit. b no. 2 StG. The two practical clarifications will be applied with immediate effect and will apply to all cases currently pending with the FTA.

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.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 21 - 27, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 21 - 27, 2024.

On October 25, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 14 - 20, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 14 - 20, 2024.

On October 17, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.

At its meeting on October 16, 2024, the Federal Council decided to bring the Federal Act on the Taxation of Teleworking into force on January 1, 2025.

At its meeting on October 16, 2024, the Federal Council adopted the dispatch on the implementation and financing of the 13th AHV old-age pension. It is to be financed by increasing value added tax by 0.7 percentage points.

At its meeting on October 16, 2024, the Federal Council decided to moderately increase the tax rates for certain tobacco products as of January 1, 2025.

At its meeting on October 16, 2024, the Federal Council was informed by the Federal Department of Finance (FDF) about the reduction in the value exemption limit for travel.

On October 14, 2024, the FTA published information on changes to VAT as of January 1, 2025.

On October 11, 2021, the FTA published the 2021 tax statistics.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 7 - 13, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 7 - 13, 2024.

The FTA has issued a new form for reporting benefits from capital-forming life annuity insurance policies in accordance with the VVG (Form 561). has been issued.

On October 10, 2024, the FTA published the updated circular no. 6a regarding "Hidden equity".

The Federal Tax Administration (FTA) has exchanged information on financial accounts with 108 countries. The exchange took place within the framework of the global standard for the automatic exchange of information (AEOI).

At its meeting on October 9, 2024, the Federal Council adopted a postulate report on financing the AHV through a financial market transaction tax.

In its ruling 9C_37/2023 of June 11, 2024 (see our article), the Federal Supreme Court addressed, among other things, the question of whether or not the tax expense should be taken into account in the cost base when applying the cost-plus method in the context of Art. 58 para. 3 DBG.

The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 30 and October 6, 2024.