Decisions of the Swiss Federal Supreme Court (CW 21 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 21 - 2023)

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

FTA updates the "Current taxes" dossier

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

Federal Council specifies implementation of OECD/G20 minimum taxation

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.

Decisions of the Swiss Federal Supreme Court (CW 19/20 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 20 - 2023)

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

Selected parliamentary business in the tax area at the federal level (May 2023).

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

Federal Council adopts dispatch on the amendment of the double taxation agreement with the United Arab Emirates

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

Decisions of the Swiss Federal Administrative Court (CW 19 - 2023)

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

Denomination of capital in functional foreign currency: conversion rates for profit and capital tax purposes

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.

FTA publishes legislative and ordinance amendments 2024-2027

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.

Dossier on tax information "Personal income tax" updated

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

FTA publishes final rulings on the FATCA agreement

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.

FTA publishes new tax folders on professional expenses

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.

FTA publishes updated Q&A on the salary statement

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

Decisions of the Swiss Federal Supreme Court (CW 18 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 18 - 2023)

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

VAT: FTA publishes draft on practice adjustment regarding accounting and invoicing

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

Decisions of the Swiss Federal Supreme Court (CW 17 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 17 - 2023)

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

Federal Council and Parliament recommend implementation of minimum taxation for approval

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.

Decisions of the Swiss Federal Supreme Court (CW 16 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 16 - 2023)

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

Switzerland and Italy sign declaration to remove Switzerland from Italian blacklist

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

Decisions of the Swiss Federal Supreme Court (CW 14 and 15 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 14 and 15 - 2023)

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

Consultation agreement between Switzerland and Germany

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.

FTA publishes final rulings on the FATCA agreement

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.

FTA publishes material adjustments to MBI 25 (Research and Development).

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

Federal Council opens consultation on abolition of tax exemption on electric vehicles

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

Services

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Advertising in the largest tax blog in Switzerland

Advertising in the largest tax blog in Switzerland

Advertising in the largest tax blog in Switzerland

On the taxlawblog we offer you the opportunity to advertise services related to tax law.

  • Targeted placement in a tax environment.
  • High visibility on the largest tax blog in Switzerland.
  • Additional publication in our weekly newsletter with more than 1'300 subscribers*.

Cost: CHF 400 per ad. 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.

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 Aargau - Tax commissioner (80-100%)

Cantonal tax office Aargau - Tax commissioner (80-100%)

Cantonal tax office Aargau - Tax commissioner (80-100%)

The Cantonal Tax Office Aargau is looking for a Tax Commissioner with immediate effect or by appointment. As a dynamic and assertive personality, you are exactly right with us! We offer a stable and appreciative working environment as well as future-oriented and flexible working conditions. We are looking forward to receiving your application!

Further information (original advertisement)

Remaco Advisory Services - Tax consultant to support our clients (50-100%)

Remaco Advisory Services - Tax consultant to support our clients (50-100%)

Remaco Advisory Services - Tax consultant to support our clients (50-100%)

We are a leading consulting firm in Basel with core competencies in corporate finance, law, corporate structures, accounting and auditing. We advise private individuals, typically owners of SMEs, as well as their companies, structure asset protection and succession planning and provide our clients with comprehensive advice on financial matters. To strengthen our team, we are looking for a tax advisor to serve our existing clientele.

Further information (original advertisement)

Seminars & Events

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ISIS) - Corporate Tax Law 2023 (2nd implementation) | June 19 - 20, 2023

ISIS) - Corporate Tax Law 2023 (2nd implementation) | June 19 - 20, 2023

ISIS) - Corporate Tax Law 2023 (2nd implementation) | June 19 - 20, 2023

In this seminar, tax law problems for companies and their stakeholders will be discussed on the basis of selected case studies. Both the special tax challenges of partnerships and the tax stumbling blocks of personal corporations will be dealt with in depth in the workshops. Not to be missed, of course, is the topic of corporate restructuring, to which a separate workshop is dedicated. And as always, in addition to updates on withholding tax and stamp duties, as well as in-depth discussions on specific tax issues of SMEs, updates in the area of intercantonal and international corporate tax law will also be discussed.

Further information & registration

Online seminar - Data protection in the company with a view to practice | June 22, 2023

Online seminar - Data protection in the company with a view to practice | June 22, 2023

Online seminar - Data protection in the company with a view to practice | June 22, 2023

On September 1, 2023, the totally revised Swiss Data Protection Act and the new Data Protection Ordinance will come into force. Every company must fulfill the information and documentation obligations as well as the other requirements of the Data Protection Act by September 1, 2023 at the latest. This seminar will provide you with the legal tools for the practical implementation of the Data Protection Act in your company. The speakers will show how to deal with current questions on the subject of data protection.

‍Seminar overview& furtherinformation‍

ISIS) - Startups - Tax and duty challenges (1/2) | June 7, 2023

ISIS) - Startups - Tax and duty challenges (1/2) | June 7, 2023

ISIS) - Startups - Tax and duty challenges (1/2) | June 7, 2023

Throughout the life cycle of a start-up, various tax and legal issues must be considered and stumbling blocks overcome. These, as well as the opportunities and planning possibilities, will be addressed in depth from a practical perspective in this two-part seminar. Part 1 is dedicated to the start-up and development phase.

The two seminars are self-contained and can also be booked separately.

Further information & registration

fisca - SME - Succession and sale properly planned 2023 | June 22, 2023 at Courtyard Zurich North

fisca - SME - Succession and sale properly planned 2023 | June 22, 2023 at Courtyard Zurich North

fisca - SME - Succession and sale properly planned 2023 | June 22, 2023 at Courtyard Zurich North

  • Transaction processes in business succession
  • Succession options and their advantages and disadvantages
  • Valuation of SMEs - recognizing and avoiding the most common mistakes
  • Tax aspects of business succession
  • Restructuring in advance
  • Stumbling blocks of indirect partial liquidation and transposition
  • Planning and optimization possibilities in practice
  • Inheritance law aspects of company succession
  • New Inheritance Law 2023
  • Practical examples and tips for avoiding complications

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

Seminar overview & further information

veb.ch - Day seminar - CH-MWST: Current topics and innovations - Online

veb.ch - Day seminar - CH-MWST: Current topics and innovations - Online

veb.ch - Day seminar - CH-MWST: Current topics and innovations - Online

Our speakers will show you the news and changes from VAT with simple examples from practice.

Would you prefer to participate in the seminar on site? Click here to go to the presence registration.

‍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.
  • Additional publication in our weekly newsletter with more than 2,000 subscribers.

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.

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