Decisions of the Swiss Federal Supreme Court (CW 44 - 2024)

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

Decisions of the Swiss Federal Administrative Court (CW 44 - 2024)

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

FTA updates tax policy proposals and initiatives

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

FTA publishes draft for VAT practice adjustment (travel agencies)

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

FTA updates the "Withholding tax" dossier

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.

Updated overview of the tax relief concerning Ethiopia

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

FTA publishes material amendments to the VAT Act publications

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

Practical specifications for sales tax for brokerage activities within a group relationship

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.

Entry into force of the protocol of amendment to the double taxation agreement with Kuwait

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.

Decisions of the Swiss Federal Supreme Court (CW 43 - 2024)

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

Decisions of the Swiss Federal Administrative Court (CW 43 - 2024)

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

FTA publishes final rulings on the FATCA agreement

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.

Decisions of the Swiss Federal Supreme Court (CW 42 - 2024)

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

Decisions of the Swiss Federal Administrative Court (CW 42- 2024)

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

FTA publishes two drafts on the VAT practice adjustment

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

Federal Council enacts Federal Act on the Taxation of Telework as of 1.1.2025.

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.

Federal Council adopts dispatch on the implementation and financing of the 13th AHV pension

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.

Federal Council decides to increase tobacco tax

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.

FDF reduces tax-free limit for travel to CHF 150

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.

FTA publishes information on changes to VAT as of 1.1.2025

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

FTA publishes tax statistics for natural persons and legal entities 2021

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

Decisions of the Swiss Federal Supreme Court (CW 41 - 2024)

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

Decisions of the Swiss Federal Administrative Court (CW 41- 2024)

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

New form for benefits from capital-forming life annuity insurance policies

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.

New circular no. 6a: Hidden equity capital

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

AEOI information exchange with 108 countries

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).

Federal Council rejects financing the AHV through financial market transaction taxes

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

Taxes under the cost-plus method - FTA publishes statement on the ruling of the Federal Supreme Court 9C_37/2023

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.

FTA publishes withholding tax rates 2025

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

Decisions of the Swiss Federal Supreme Court (CW 40 - 2024)

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

Services

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Tax Jobs

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Wenger Plattner - Tax experts or in training to become a tax expert (m/f/d, 80-100 %)

Wenger Plattner - Tax experts or in training to become a tax expert (m/f/d, 80-100 %)

Wenger Plattner - Tax experts or in training to become a tax expert (m/f/d, 80-100 %)

We are a law firm run as a partnership with around 100 employees at our offices in Basel, Küsnacht-Zurich and Bern. To strengthen our team in Küsnacht-Zurich, we are looking for a tax expert or a tax expert in training (m/f/d, 80-100 %) with immediate effect or by arrangement.

Further information (original advertisement)

Voser Attorneys at Law KIG - Attorney at Law specializing in tax law (80-100%)

Voser Attorneys at Law KIG - Attorney at Law specializing in tax law (80-100%)

Voser Attorneys at Law KIG - Attorney at Law specializing in tax law (80-100%)

Are you a team player with an entrepreneurial mindset and motivated to actively shape your professional future with us? To strengthen our legal and tax law team, we are looking for a lawyer specializing in tax law (80-100%) with immediate effect or by arrangement.

Further information (original advertisement)

Probst Partner AG - Certified tax expert / Certified tax expert (60-100%)

Probst Partner AG - Certified tax expert / Certified tax expert (60-100%)

Probst Partner AG - Certified tax expert / Certified tax expert (60-100%)

Probst Partner AG is an internationally active law firm based in Winterthur. To strengthen our team, we are looking for a qualified tax expert (60-100%) with immediate effect or by arrangement.

Further information (original advertisement)

Increase the reach of your job advertisement!

Increase the reach of your job advertisement!

Increase the reach of your job advertisement!

In cooperation with Cosmos Verlag and HeadStarterz, we now offer the possibility to present job advertisements in tax law on the most important platforms for tax lawyers.

With a free account on taxlawjobs.ch you can place and manage your job advertisement independently!

You can find more information here.

Gfeller + Partner AG - Certified tax expert (f/m/d)

Gfeller + Partner AG - Certified tax expert (f/m/d)

Gfeller + Partner AG - Certified tax expert (f/m/d)

We are a medium-sized, client-oriented auditing and (tax) consulting firm with offices in Langenthal and Bern. We are looking for a motivated and ambitious person to join our team in Bern or Langenthal as a qualified tax expert (m/f/d) with immediate effect or by arrangement.

Further information (original advertisement)

Niederer Kraft Frey AG - Experienced tax expert (m/f/d), Zurich

Niederer Kraft Frey AG - Experienced tax expert (m/f/d), Zurich

Niederer Kraft Frey AG - Experienced tax expert (m/f/d), Zurich

The strength of our law firm is the people who work for us. We are an internationally oriented law firm with over 230 employees in Zurich and Geneva.

To strengthen our Tax and Private Client team in Zurich, we are looking for an experienced tax expert (m/f/d) for the support of demanding tax mandates of national and international clients in the context of tax planning and tax compliance, transactions and restructurings, the support of tax audits and appeal proceedings and many other challenging aspects.

Further information (original advertisement)

Baker McKenzie Switzerland AG - Senior Tax Advisor (m/f/d, 80-100%)

Baker McKenzie Switzerland AG - Senior Tax Advisor (m/f/d, 80-100%)

Baker McKenzie Switzerland AG - Senior Tax Advisor (m/f/d, 80-100%)

Are you interested in challenging international or national tax cases? Are you a tax expert and would like to gain an insight into the day-to-day work of a global law firm? Then don't hesitate for long. For the further expansion of our tax law practice in Zurich, we are looking for an excellently trained and innovative colleague (m/f/d, 80-100%) to join us in advising our clients in Switzerland and around the world and to work on cross-border projects with colleagues.

Further information (original advertisement)

Increase the reach of your job advertisement!

Increase the reach of your job advertisement!

Increase the reach of your job advertisement!

In cooperation with Cosmos Verlag and HeadStarterz, we now offer the possibility to present job advertisements in tax law on the most important platforms for tax lawyers.

With a free account on taxlawjobs.ch you can place and manage your job advertisement independently!

You can find more information here.

Cantonal Tax Office Zurich - Tax Commissioner Inheritance and Gift Tax 80-100 %

Cantonal Tax Office Zurich - Tax Commissioner Inheritance and Gift Tax 80-100 %

Cantonal Tax Office Zurich - Tax Commissioner Inheritance and Gift Tax 80-100 %

Around 750 employees work at the Canton of Zurich Tax Office. In accordance with its legal mandate, the Tax Office manages the enforcement of tax laws and ensures correct and consistent tax assessments and uniform tax collection. The Tax Office of the Canton of Zurich assesses and collects all taxes that are not assigned to another authority. The Estates Department is responsible in particular for the assessment of inheritance and gift tax as well as the assessment of ordinary taxes in connection with deaths. You can specialize further in tax law and count on a competent network to answer any questions you may have. We are looking for the right person to join our team with immediate effect or by arrangement.

Further information (original advertisement)

Seminars & Events

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ISIS) - Taxation of spouses in an international relationship - New Federal Supreme Court precedent on tax separation | December 5, 2024

ISIS) - Taxation of spouses in an international relationship - New Federal Supreme Court precedent on tax separation | December 5, 2024

ISIS) - Taxation of spouses in an international relationship - New Federal Supreme Court precedent on tax separation | December 5, 2024

The Federal Supreme Court has issued an important ruling on the tax separation of international spouses. The transfer of debts and debt interest as well as maintenance payments was clarified. In our webinar, we present the important findings from this ruling.

Further information & registration

Projectos Seminar - VAT - Update | November 14, 2024

Projectos Seminar - VAT - Update | November 14, 2024

Projectos Seminar - VAT - Update | November 14, 2024

Our two experts from the Zurich Cantonal Tax Office, withholding tax department, will be happy to inform you about the innovations, changes in practice and current case law. Structured and practical.

Seminar overview & further information (on site)

Seminar overview & further information (online)

fisca - Continuing education in tax practice

fisca - Continuing education in tax practice

fisca - Continuing education in tax practice

fisca has been offering practical training in the field of tax law and related specialist areas such as pensions, accounting and law since 2013.

The central concern in knowledge transfer is consistent practical relevance, a high degree of topicality and the use of competent speakers from administration, teaching and consulting.

Seminar overview & further information

SwissAccounting - Annual financial statement planning 2024/2025

SwissAccounting - Annual financial statement planning 2024/2025

SwissAccounting - Annual financial statement planning 2024/2025

Our seminars cover the latest and most important topics and are taught in a practical way by top speakers. All seminars (except Bern) take place in hybrid form. This means that you can decide for yourself whether you would like to take part on site or online via Zoom.

‍Furtherinformation & registration for online participation

Advertise events!

Advertise events!

Advertise events!

On the taxlawblog we offer you the opportunity to post events and seminars related to tax law.

  • Targeted placement in a tax environment.
  • High visibility on the largest tax blog in Switzerland.
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Costs: CHF 400 per advertisement. The ad will appear on the blog for four weeks and in four issues of the newsletter.

You interested? Write to us at hello@taxlawblog.ch.

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