Overview of the tax rulings of the Swiss Federal Supreme Court published between November 27 and December 3, 2023.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 27 and December 3, 2023.

On November 28, 2023, the FTA updated the article "Environmental taxes" from the tax information dossier.

On November 30, 2023, Switzerland and Angola signed an agreement to avoid double taxation (DTA) in the area of taxes on income.

In implementation of the 19.3975 Motion FK-N "Improving tax justice in the flow of goods in local border traffic", the FDF is planning to reduce the tax-free limit for goods in tourist traffic from CHF 300 to CHF 150 per person. The consultation on this has been opened.

On November 28, 2023, the SIF reported that the competent authorities in Italy and Switzerland had concluded two memoranda of understanding.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 20 - 26, 2023.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 20 - 26, 2023.

On November 21, 2023, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Agreement and the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

According to the SIF communication, the protocol of amendment to the DTA with Tajikistan entered into force on November 2, 2023 and is in principle applicable from this date.

On November 22, 2023, the Federal Council adopted the dispatch on the amendment of the DTA with Slovenia.

On November 22, 2023, the Federal Council adopted the dispatch on the approval and implementation of a supplementary agreement to the DTA with France, which in particular regulates the taxation of cross-border teleworking of up to 40% of working hours per year.

On November 22, 2023, the Federal Council adopted a report concluding that the disadvantages of a capital and wealth tax could be mitigated by shifting tax revenue from wealth and capital tax to income-based taxes.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 13 - 19, 2023.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 13 - 19, 2023.

The FTA published the 2020 tax statistics on November 16, 2023.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 6 - 12, 2023.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 6 - 12, 2023.

In a joint declaration, around 50 countries, including Switzerland, have committed to the extended international automatic exchange of information in tax matters (AEOI). The extension concerns crypto assets and is to apply from January 1, 2026. The Federal Department of Finance (FDF) will prepare a consultation draft for the implementation of the extended AEOI by the end of June 2024.

On November 10, 2023, Federal Councillor Karin Keller-Sutter and the Italian Minister of Finance and Economy signed a declaration that permanently regulates the issue of taxation of home offices for cross-border commuters.

Electric cars will be subject to automobile tax from January 1, 2024. At its meeting on November 8, 2023, the Federal Council took note of the results of the consultation and approved the amendment to the Automobile Tax Ordinance.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 30 and November 5, 2023.

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 30 and November 5, 2023.

In a note dated October 31, 2023, the Federal Tax Administration (FTA) analyzed how a reform of residential property taxation could affect those affected.

In a report dated November 1, 2023, the Federal Council generally supports taking taxes into account when calculating the minimum subsistence level under debt enforcement law. However, the new regulation of the calculation should ensure the settlement of tax claims and protect the claims of persons entitled to maintenance under family law.

At its meeting on October 25, 2023, the Federal Council opened the consultation on the partial revision of the Value Added Tax Ordinance (VATO).

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 23 - 29, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 23 - 29, 2023.

The FTA has reviewed the balance tax rates of all industries and activities contained in the corresponding ordinance (SR 641.202.62). Based on Article 37 paragraph 3 of the VAT Act, it has invited the affected industry associations to comment by e-mail as of 20 October 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 16 - 22, 2023.