Decisions of the Swiss Federal Supreme Court (CW 8 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 19 - 25, 2024.

Decisions of the Swiss Federal Administrative Court (CW 8 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 19 - 25, 2024.

Federal Council report on the inclusion of taxes in the minimum subsistence level

On November 1, 2023, the Federal Council adopted a report on the inclusion of taxes in the minimum subsistence level on behalf of the National Council.

New online services for withholding tax and stamp duty

The FTA is expanding its online services for withholding tax and stamp duties.

New webpage on the FTA website on the subject of transfer pricing

The FTA has launched a new website on the subject of transfer pricing.

Federal Council adopts dispatch on individual taxation

At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).

OECD publishes report on Amount B of Pillar I

On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.

Decisions of the Swiss Federal Supreme Court (CW 7 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 12 - 18, 2024.

Decisions of the Swiss Federal Administrative Court (CW 7 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 12 - 18, 2024.

Delivery at weekends and on public holidays with "A Mail Plus": deadline to start later

At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024.

Decisions of the Swiss Federal Administrative Court (CW 6 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 5 - 11, 2024.

Juso initiative submitted - million-euro inheritances to be taxed for the climate

Juso wants to tax millions in inheritances for the climate.

Future-oriented strengthening of Zurich as a foundation location

The canton of Zurich is strengthening Zurich as a foundation location: the tax office is adapting its practice on tax exemption for charitable foundations. In doing so, the canton is implementing a key measure of the initiative to strengthen Zurich as a foundation location and is improving the framework conditions for a modern and effective foundation system.

FTA - High incomes shape the regional distribution of income in Switzerland

A study by the FTA shows the regional distribution of income in Switzerland and its development from 2010 to 2019. Income distribution is strongly influenced by high incomes.

FTA - Wealth inequality in Switzerland did not increase in 2020

According to FTA estimates based on newly available data, the inequality of taxable assets in Switzerland remained largely unchanged in the Covid-19 year 2020. This marks the end of a long-term trend for the time being. Since the end of the financial crisis, the proportion of assets held by the top one percent of taxpayers has risen continuously.

FFA - Tax utilization of natural persons and legal entities increases slightly in 2024

For the first time, the tax utilization index distinguishes between natural persons and legal entities.

FTA - Circular no. 3: Applicable principles for agriculture and forestry updated

The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".

FTA - Circular no. 26: Changes to self-employment

The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".

FTA - Circular information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2024)

The Federal Tax Administration has updated the circular "Information sheets on withholding tax and overviews of double taxation agreements".

Decisions of the Swiss Federal Supreme Court (CW 5 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 29 and February 4, 2024.

Decisions of the Swiss Federal Administrative Court (CW 5 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 29 and February 4, 2024.

Tax-recognized interest rates 2024 for advances or loans in Swiss francs and foreign currencies

On 29/30 January 2024, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2024.

Entry into force of amendments to laws and ordinances in tax law for the years 2024-2028

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

Opening of the consultation procedure on the total revision of the Administrative Criminal Law Act (VStrR)

Administrative criminal law is to be modernized, made more efficient and aligned with the Criminal Procedure Code. At its meeting on January 31, 2024, the Federal Council opened the consultation on the total revision of the Administrative Criminal Law Act (VStrR).

Decisions of the Swiss Federal Supreme Court (CW 4 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 22 - 28, 2024.

Decisions of the Swiss Federal Administrative Court (CW 4 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 22 - 28, 2024.

Tax information dossier: FTA publishes article "Transfer pricing"

Together with the SSK, the FTA has prepared a new article "Transfer pricing" for the tax information dossier and published it on January 23, 2024.

FTA publishes final rulings on the FATCA agreement

On January 23, 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 3 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 15 - 21, 2024.

Services

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Tax Jobs

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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 - Management Office Specialist with deputy function (100%)

Cantonal Tax Office Zurich - Management Office Specialist with deputy function (100%)

Cantonal Tax Office Zurich - Management Office Specialist with deputy function (100%)

The world of tax is diverse, demanding and constantly changing. Become part of our competent team! Around 800 dedicated employees work at the Zurich Cantonal Tax Office for the benefit of the canton and its population. Soon with you? We implement federal, cantonal and municipal direct taxes efficiently and reliably. This also includes inheritance and gift taxes, withholding taxes, back taxes and tax penalties.

Further information (original advertisement)

Cantonal Tax Office Zurich - Head of Internal Audit (100%)

Cantonal Tax Office Zurich - Head of Internal Audit (100%)

Cantonal Tax Office Zurich - Head of Internal Audit (100%)

With around 800 employees, the Tax Office is responsible for the enforcement of federal, cantonal and municipal direct taxes. In addition to the income and wealth taxes of individuals, this includes the profit and capital taxes of legal entities as well as inheritance and gift taxes, withholding taxes and back taxes and tax penalties.

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.

Seminars & Events

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Projectos Seminar - Taxation of employee participation | March 18, 2024

Projectos Seminar - Taxation of employee participation | March 18, 2024

Projectos Seminar - Taxation of employee participation | March 18, 2024

The taxation of employee share ownership is an extremely dynamic area of law with which most tax advisors, trustees and lawyers as well as HR managers of companies come into contact and in which an extremely rich administrative practice has developed. The tax office of the Canton of Zurich has often played the role of setting the pace. This practice will be examined in this seminar.

Seminar overview & further information (on site)

Seminar overview & further information (online)

Projectos Seminar - Withholding tax on artists, athletes, speakers and board members without residence in CH | March 7, 2024

Projectos Seminar - Withholding tax on artists, athletes, speakers and board members without residence in CH | March 7, 2024

Projectos Seminar - Withholding tax on artists, athletes, speakers and board members without residence in CH | March 7, 2024

The taxation of artists, athletes, speakers and board members residing abroad poses various challenges for practitioners, as the withholding tax procedure differs from an ordinary assessment procedure in numerous respects.

The seminar offers an in-depth insight into the complex issue of taxation using practical examples.

Seminar overview & further information (on site)

Seminar overview & further information (online)

ISIS) - Current tax topics in M&A transactions | March 21, 2024

ISIS) - Current tax topics in M&A transactions | March 21, 2024

ISIS) - Current tax topics in M&A transactions | March 21, 2024

Challenging tax issues arise in M&A transactions. Speakers from consulting firms and tax authorities will shed light on current tax pitfalls from various angles.

Main topics:

  • M&A transactions
  • Due diligence issues
  • Tax Insurance
  • Acquisition financing
  • Social security contributions
  • Pillar 2

Further information & registration

veb.ch - Our courses in 2024

veb.ch - Our courses in 2024

veb.ch - Our courses in 2024

Our training courses cover the latest and most important topics and are taught in a practical manner by top speakers. Most of our courses take place in hybrid form. This means that you can decide for yourself on each course day whether you would like to take part on site or online via Zoom. This makes it easy to combine our training courses with your everyday working life.

Our training courses meet the requirements for further training recognition by TREUHAND|SUISSE and EXPERTsuisse.

Further information & registration

fisca - Current topics in corporate tax law 2024 | 20.03.2024

fisca - Current topics in corporate tax law 2024 | 20.03.2024

fisca - Current topics in corporate tax law 2024 | 20.03.2024

  • Monetary benefits for personal companies
  • Hidden capital contributions and hidden profit distributions
  • Selected restructuring measures for SMEs
  • Transformation, demerger, merger, spin-off and asset transfer
  • Direct and indirect taxes
  • Case law and case studies

When:

  • 20.03.2024 (Zurich or webinar)

Here you can find the detailed seminar program with the daily schedule...

Seminar overview & further information

EXPERTsuisse – Certificate Course Tax Accounting & Reporting

EXPERTsuisse – Certificate Course Tax Accounting & Reporting

EXPERTsuisse – Certificate Course Tax Accounting & Reporting

Purpose of training: Teaching skills for the correct calculation and presentation of current and deferred taxes, taking into account the IAS 12 requirements, including the necessary disclosures in the notes to consolidated financial statements.

The course is aimed at persons from the taxation, auditing or accounting sectors.

Contents:

  • Introduction to the main accounting regulations and Swiss corporate tax law
  • Current and deferred taxes, temporary differences, determination of applicable tax rate
  • Tax reconciliation and positions in the consolidated financial statements
  • M&A and restructurings
  • Annual reporting and disclosure, interim financial statements
  • Valuation of financial instruments, real estate and investments
  • Tax accounting & reporting in Group practice

Further information and link for registration

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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.

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The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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