Decisions of the Swiss Federal Supreme Court (CW 48 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 48 - 2023)

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

Tax information dossier: Update of the article "Environmental taxes"

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

Switzerland and Angola sign a double taxation agreement

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

Consultation opened on lowering the tax-free limit for travel

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.

Memoranda of Understanding between Switzerland and Italy - Telework 2023 / 2024-2025

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

Decisions of the Swiss Federal Supreme Court (CW 47 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 47 - 2023)

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

FTA publishes notifications of receipt and final rulings on the FATCA agreement

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.

Entry into force of the Protocol of Amendment to the DTA with Tajikistan

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.

Federal Council adopts dispatch on the amendment of the DTA with Slovenia

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

Federal Council adopts dispatch on supplementary agreement to DTA with France

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.

Report on reform options for capital and wealth tax

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.

Decisions of the Swiss Federal Supreme Court (CW 46 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 46 - 2023)

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

FTA publishes tax statistics for natural persons and legal entities 2020

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

Decisions of the Swiss Federal Supreme Court (CW 45 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 45 - 2023)

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

The international automatic exchange of information is to include crypto assets in future

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.

Switzerland and Italy agree on permanent tax rules for working from home

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.

Federal Council decides to abolish tax exemption on electric vehicles

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.

Decisions of the Swiss Federal Supreme Court (CW 44 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 44 - 2023)

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

FTA publishes note on the distribution effect of a reform of imputed rental value taxation

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

Federal Council favors inclusion of taxes in the minimum subsistence level

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.

Consultation opened on the partial revision of the VAT Ordinance

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

Decisions of the Swiss Federal Supreme Court (CW 43 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 43 - 2023)

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

Review of VAT balance tax rates - consultation with industry associations

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.

Decisions of the Swiss Federal Supreme Court (CW 42 - 2023)

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

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.

ADB Altorfer Duss & Beilstein AG - Attorney at Law (60 - 100%)

ADB Altorfer Duss & Beilstein AG - Attorney at Law (60 - 100%)

ADB Altorfer Duss & Beilstein AG - Attorney at Law (60 - 100%)

ADB Altorfer Duss & Beilstein AG in Zurich is one of the leading tax consulting firms in Switzerland. With a team of around 25 employees, we advise on Swiss and international tax law. On our tax mandates we also deal with related issues of business law. For the purpose of succession in this area, we are looking for a lawyer (60 - 100%) for spring / summer 2024.

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 - News from the Zurich Cantonal Tax Office | December 5 and 13, 2023

Projectos Seminar - News from the Zurich Cantonal Tax Office | December 5 and 13, 2023

Projectos Seminar - News from the Zurich Cantonal Tax Office | December 5 and 13, 2023

The event "News from the Zurich Cantonal Tax Office" provides compact information on upcoming changes in legislation, case law and administrative practice both at cantonal level and with regard to the framework conditions of federal law.

Seminar overview & further information (several dates)

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

fisca - SMEs - Planning and optimization for the 2023 annual financial statements

fisca - SMEs - Planning and optimization for the 2023 annual financial statements

fisca - SMEs - Planning and optimization for the 2023 annual financial statements

  • Developments in the tax landscape
  • Outlook and trends
  • Update social insurances
  • Changes to the salary statement
  • Value added tax - topics at the end of the year
  • Tax rate increase 2024
  • Revision of the law 2025
  • Tax aspects and optimization for sole proprietorships and corporations
  • Taxation of liquidation gains
  • Pension check at the end of the year
  • Wills and advance care directives / succession planning

When:

  • 29.11.2023 (Zurich or webinar)
  • 07.12.2023 (Bern or webinar)

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

Seminar overview & further information

Université de Neuchâtel - Actualités dans le domaine de la fiscalité immobilière | 8 décembre 2023

Université de Neuchâtel - Actualités dans le domaine de la fiscalité immobilière | 8 décembre 2023

Université de Neuchâtel - Actualités dans le domaine de la fiscalité immobilière | 8 décembre 2023

Thèmes principaux

  • Valeur locative - derniers développements
  • Rénovation globale - entretien ou plus-value ?
  • Traitement fiscal des usufruits - quelques exemples pratiques
  • Traitement fiscal des droits d'emption, de préemption et de réméré
  • La fiscalité des promotions immobilières
  • Le timing des déductions
  • Fiscalité agricole - point sur la situation et possibilités d'optimisation
  • Le transfert dans le cadre du divorce
  • Le point sur la commercialisation du patrimoine immobilier

Further information (original advertisement)

veb.ch - Annual financial statement planning 2023/2024

veb.ch - Annual financial statement planning 2023/2024

veb.ch - Annual financial statement planning 2023/2024

The seminar is aimed at people from the accounting, trust and tax law sectors who want to know what is important and what lies ahead. All those who want to be efficiently informed about current events and the latest court decisions without having to spend hours on reading material.

All seminars (except Bern) take place in hybrid form. This means that you may decide for yourself whether you would like to participate 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.
  • 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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