Decisions of the Swiss Federal Supreme Court (CW 36/37 - 2023

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 4 - 17, 2023.

Decisions of the Swiss Federal Administrative Court (CW 37 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 11 - 17, 2023.

FTA publishes interest rates for direct federal tax 2024

The Federal Department of Finance is adjusting the refund and default interest rates for federal taxes and levies to the increased interest rate level. From 2024, an interest rate of 4.75 percent will apply in the case of arrears and for refunds. The interest rate on voluntary advance payments is now 1.25 percent.

Federal Council: Introduction of a Swiss trust does not currently have majority support

At its meeting on September 15, 2023, the Federal Council took note of the results of the consultation on the introduction of a Swiss trust. There is currently insufficient political consensus for the introduction of a trust under Swiss law. In particular, the tax regulations were clearly rejected in the consultation.

FTA publishes final rulings on FATCA group requests

On September 13, 2023, the Swiss Federal Tax Administration (FTA) published the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Decisions of the Swiss Federal Administrative Court (CW 36 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 4 - 10, 2023.

FTA - Circular on professional expense allowances and remuneration in kind 2024 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2024

On September 5, 2023, the FTA published the circular "Professional expenses lump sums and remuneration in kind 2024 / Compensation of the consequences of the cold progression in the direct federal tax for the tax year 2024".

Decisions of the Swiss Federal Supreme Court (CW 35 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.

Decisions of the Swiss Federal Administrative Court (CW 35 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 28 - September 3, 2023.

FTA publishes draft on practice adjustment VAT: vouchers and refund of CO2 tax

The FTA posted an initial draft of the VAT practice on its website on August 31, 2023.

Dossier Tax Information: Update of the article "Appeals against income and property tax assessments".

On August 29, 2023, the FTA updated the article "Appeals Against Income and Wealth Tax Assessments" from the Tax Information Dossier.

Switzerland and Germany sign protocol of amendment to DTA

Switzerland and Germany signed the revision protocol amending the DTA of 11 August 1971 on 21 August 2023 on the fringes of the meeting of German-speaking finance ministers in Aschau im Chiemgau.

Federal Council sets benchmarks for individual taxation

At its meeting on August 30, 2023, the Federal Council defined the key parameters for the dispatch on the introduction of individual taxation. This bill will also serve as an indirect counter-proposal to the popular initiative "For individual taxation independent of civil status (tax fairness initiative)".

Decisions of the Swiss Federal Supreme Court (CW 34 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 21 - 27, 2023.

Decisions of the Swiss Federal Administrative Court (CW 34 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 21 - 27, 2023.

Decisions of the Swiss Federal Supreme Court (CW 33 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 14 - 20, 2023.

Decisions of the Swiss Federal Administrative Court (CW 33 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 14 - 20, 2023.

FTA publishes selectively adapted document "Structure and Record Formats of Withholding Tax Tariffs for Import into Payroll Accounting Systems (ERP Systems)

On August 15, 2023, the FTA published a selectively adjusted document "Structure and Record Formats of Withholding Tax Tariffs for Import into Payroll Accounting Systems (ERP Systems)".

Decisions of the Swiss Federal Supreme Court (CW 32 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 7 - 13, 2023.

Decisions of the Swiss Federal Administrative Court (CW 32 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 7 - 13, 2023.

FTA publishes draft for practice adjustment VAT: Communities

The FTA posted an initial draft of the VAT practice on its website on August 11, 2023.

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

On August 9, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement and the receipt of group requests pursuant to Art. 12 No. 1 FATCA Agreement.

FDF publishes first report on cantonal measures in connection with the implementation of the OECD minimum tax

On August 8, 2023, the FDF published the first report on the expected impact of the implementation of the OECD minimum tax on the individual cantons as well as the planned measures of the individual cantons as of May 31, 2023.

Decisions of the Swiss Federal Supreme Court (CW 31 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 31 - August 6, 2023.

Decisions of the Swiss Federal Administrative Court (CW 31 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 31 - August 6, 2023.

Decisions of the Swiss Federal Supreme Court (CW 30 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 30 - 2023)

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

Recognized data suppliers (for the sales tax) as of August 1, 2023 according to FTA

The FTA informs about the data suppliers for the turnover tax recognized as of August 1, 2023.

Decisions of the Swiss Federal Supreme Court (CW 28/29 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 10 - 23, 2023.

Decisions of the Swiss Federal Administrative Court (CW 28/29 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 10 - 23, 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.
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Cost: CHF 400 per ad. The ad will appear on the blog for four weeks and in four issues of the newsletter.

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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.

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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ISIS) - Structuring of private assets by means of trusts or foundations | October 31, 2023

ISIS) - Structuring of private assets by means of trusts or foundations | October 31, 2023

ISIS) - Structuring of private assets by means of trusts or foundations | October 31, 2023

On the one hand, this seminar will show the status quo of the tax law treatment of trusts and foundations. On the other hand, it will also explore the structuring options and their tax advantages and disadvantages. This is not only from the perspective of the tax authorities and consulting practice, but also with a view to possible opportunities for the Swiss financial center.

Main topics:

  • Family foundations and trusts
  • Trust and foundation structures
  • Alternative Liechtenstein Establishment?
  • VAT pitfalls
  • Charitable foundations
  • Corporate Foundations

Further information & registration

Online seminar - Taxation of the digital economy: challenges and solutions | October 26, 2023

Online seminar - Taxation of the digital economy: challenges and solutions | October 26, 2023

Online seminar - Taxation of the digital economy: challenges and solutions | October 26, 2023

In this online seminar, we dedicate ourselves to the taxation of the digital economy and look specifically at the tax treatment of data and data-based business models. This topic is not only reserved for multinational corporations, but also affects the SME sector. Taxation of the digital economy is not a problem of the future, but already plays a significant role in the present. The event is practice-oriented, where we will guide you through different use cases.

Seminar overview & further information (online seminar)

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

fisca - SMEs - from foundation to liquidation 2023 | September 27, 2023

fisca - SMEs - from foundation to liquidation 2023 | September 27, 2023

fisca - SMEs - from foundation to liquidation 2023 | September 27, 2023

  • Civil law aspects
  • Direct tax aspects
  • Indirect tax aspects
  • VAT aspects
  • Company forms
  • Foundation
  • Coat trade
  • Capital increase and reduction
  • Redevelopment
  • Restructuring
  • current taxation
  • Liquidation
  • Declaration obligations
  • Practical cases and case law

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

Seminar overview & further information

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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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