Overview of tax law decisions of the Swiss Federal Supreme Court published between May 22 - 28, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between May 23 - 28, 2023.

The "Applicable taxes" file was updated on May 25, 2023.

The OECD/G20 minimum taxation for large internationally active corporate groups is to be implemented in Switzerland with a supplementary tax. The Swiss electorate will vote on this on June 18, 2023. If this is approved, the Federal Council can introduce the supplementary tax temporarily with an ordinance. At its meeting on May 24, 2023, the Federal Council opened the second consultation on this ordinance.

Overview of tax law decisions of the Swiss Federal Supreme Court published between May 8 - 21, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between May 15 - 22, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on May 19, 2023.

On May 4, 2022, the Federal Council adopted the Dispatch on the Protocol of Amendment to the DTA with UAE.

Overview of tax law decisions of the Swiss Federal Administrative Court published between May 8 - 14, 2023.

On May 11, 2023, the FTA announced that when denominating share capital or capital stock in British pounds, euros, U.S. dollars or yen, the foreign exchange rates (sale) of the FCA are to be used for the conversion into Swiss francs.

The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.

On May 12, 2023, the "Individual Income Tax" dossier was updated from the Tax Information dossier of the Federal Tax Administration (FTA).

On May 9, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

On May 4 and 9, 2023, the Federal Tax Administration (FTA) published the new tax folders "Lump-sum deduction for additional costs for meals" and "Deductions for weekly stays away from home". They provide an overview of the regulations at the federal and cantonal levels.

On May 12, 2023, the Federal Tax Administration (FTA) published the updated FAQ for completing the wage statement, effective May 1, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between May 1 - 7, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between May 1 - 7, 2023.

On May 3, 2023, the FTA posted a draft VAT practice regarding accounting and invoicing on its website.

Overview of tax law decisions of the Swiss Federal Supreme Court published between April 24 - 30, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between April 23 - 30, 2023.

On June 18, 2023, the electorate will vote on the necessary constitutional amendment in connection with the OECD/G20 reform on minimum taxation for large internationally active corporate groups in Switzerland. At the media conference on April 24, 2023, Federal Councillor Karin Keller-Sutter, presented the arguments in favor of accepting the bill.

Overview of tax law decisions of the Swiss Federal Supreme Court published between April 17 - 23, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between April 17 - 23, 2023.

Federal Councillor Karin Keller-Sutter and Italian Finance Minister Giancarlo Giorgetti signed a political declaration on 20 April 2023 to settle outstanding tax issues.

Overview of tax law decisions of the Swiss Federal Supreme Court published between April 3 - 16, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between April 3 - 16, 2023.

The State Secretariat for International Financial Matters SIF announced on 13 April 2023 that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the application of Article 15(4) of the double taxation agreement between Switzerland and Germany.

On April 12, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

On April 6, 2023, the FTA published material adjustments on the following topic: internal services (VAT Industry Info 25 Research and Development).

From 2024, electric cars are also to be subject to automobile tax. The Federal Council has opened a corresponding consultation.