Decisions of the Swiss Federal Supreme Court (CW 15 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 8 - 14, 2024.

Decisions of the Swiss Federal Administrative Court (CW 15 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 8 - 14, 2024.

FTA publishes activity report 2023

The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.

Amendment to the Withholding Tax Ordinance (VStV)

At its meeting on April 10, 2024, the Federal Council approved the amendment to the VStV, which is due to come into force on June 1, 2024.

Decisions of the Swiss Federal Supreme Court (CW 14 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 1 - 7, 2024.

Decisions of the Swiss Federal Administrative Court (CW 14 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 1 - 7, 2024.

Selected parliamentary business in the area of taxation at federal level (April 2024)

On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Tax information dossier: Update of the article "Taxation of legal entities"

On April 4, 2024, the Federal Tax Administration (FTA) updated the article "Taxation of legal entities" from the tax information dossier.

Decisions of the Swiss Federal Supreme Court (CW 13 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 25 - 31, 2024.

Decisions of the Swiss Federal Administrative Court (CW 13)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 25 - 31, 2024.

Federal Council brings amendments to the Heavy Vehicle Fees Act into force on May 1, 2024

At its meeting on March 27, 2024, the Federal Council adopted the total revision of the Heavy Vehicle Fees Ordinance (SVAV). It also decided to bring the revised Heavy Vehicle Fees Act (SVAG) and the SVAV into force on May 1, 2024.

Decisions of the Swiss Federal Supreme Court (CW 12 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 18 - 24, 2024.

Decisions of the Swiss Federal Administrative Court (CW 12 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 18 - 24, 2024.

FTA updates the "Cantonal Gazettes" publication

The FTA updated the publication "Kantonsblätter" on March 18, 2023.

OECD clarifies the commentary on Article 26 (exchange of information)

On February 19, 2024, the OECD Council updated the commentary on Article 26 of the OECD Model Tax Convention. It was clarified that information received in the context of administrative tax assistance can also be used in relation to unnamed persons.

Decisions of the Swiss Federal Supreme Court (CW 11 - 2024)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 11 - 17 March 2024.

Decisions of the Swiss Federal Administrative Court (CW 11 - 2024)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 March 2024.

FOCBS commissions provider of LSVA basic care

As part of the renewal and modernisation of the collection system for the performance-based heavy vehicle charge (LSVA), owners of vehicles registered in Switzerland will in future be able to choose between different providers of LSVA registration systems. On behalf of the responsible Federal Office for Customs and Border Security (FOCBS), the LSVA basic supply is ensured by the registration company "NATRAS AG", which was founded in January 2024.

Cross-border commuter agreement with Italy: Specification Wage Standard-CH (ELM)

According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems.

FTA publishes final rulings on the FATCA agreement

On 14 March 2024, the Federal Tax Administration (FTA) issued final rulings pursuant to Art. 5 no. 3 lit. b of the FATCA Agreement.

FTA publishes substantive amendments concerning publications on the VAT Act

On 11 March 2024, the FTA published material adjustments to the publications on the topics of portal obligation and retail trade on the website.

Decisions of the Swiss Federal Supreme Court (CW 10 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 4 - 10, 2024.

Decisions of the Swiss Federal Administrative Court (CW 10 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 4 - 10, 2024.

FTA publishes drafts on VAT practice regarding vehicle subscriptions and cabs

On March 4, 2024, the FTA published new drafts on VAT practice regarding vehicle subscriptions and cabs on its website.

Decisions of the Swiss Federal Supreme Court (CW 9 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 26 and March 3, 2024.

Decisions of the Swiss Federal Administrative Court (CW 9 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 26 and March 3, 2024.

Federal Council creates national basis for the taxation of teleworking by cross-border commuters

At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.

Parliament wants more powers for family foundations

On February 27, 2024, the National Council also approved a motion by Aargau FDP Council of States member Thierry Burkart, after the Council of States had already done so. It goes to the Federal Council for implementation.

Decisions of the Swiss Federal Supreme Court (CW 8 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 19 - 25, 2024.

Decisions of the Swiss Federal Administrative Court (CW 8 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 19 - 25, 2024.

Services

View All

The Swiss tax system | Direct federal tax | Value added tax

The Swiss tax system | Direct federal tax | Value added tax

The Swiss tax system | Direct federal tax | Value added tax

Would you like to know more about Swiss taxes? Would you like to prepare for an exam? Do you need a well-founded, handy reference book for practical use? Then Compendio's tax titles are the right choice for you.

Simple: Our teaching and learning content explains the tax laws and tax practice in clear and understandable language.

Clear: We structure our teaching materials so that you can find what you are looking for quickly and easily. We use lots of infographics and illustrations to help you visualize the content.

Practical: We use case studies and exercises to show you how to find your way through Swiss tax legislation and the jungle of ordinances in tax practice. We provide you with annotated answers to frequently asked questions and useful tips on forms and information sheets.

Up-to-date: We always keep our tax teaching materials up to date. We revise them every two years to reflect the latest changes and developments.

Our teaching materials are ideal for anyone pursuing higher vocational training or a university degree. Whether you are a specialist or a trainee, we have the right tax book for you - both in print and as an e-book.

Order Compendio's tax teaching materials - with the new tax rates - here.

Tax Jobs

View All

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 Zurich - Management Office Specialist with deputy function (100%)

Cantonal Tax Office Zurich - Management Office Specialist with deputy function (100%)

Cantonal Tax Office Zurich - Management Office Specialist with deputy function (100%)

The world of tax is diverse, demanding and constantly changing. Become part of our competent team! Around 800 dedicated employees work at the Zurich Cantonal Tax Office for the benefit of the canton and its population. Soon with you? We implement federal, cantonal and municipal direct taxes efficiently and reliably. This also includes inheritance and gift taxes, withholding taxes, back taxes and tax penalties.

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.

Baker McKenzie Switzerland AG - Senior Tax Advisor (m/f/d, 80-100%)

Baker McKenzie Switzerland AG - Senior Tax Advisor (m/f/d, 80-100%)

Baker McKenzie Switzerland AG - Senior Tax Advisor (m/f/d, 80-100%)

Are you interested in challenging international or national tax cases? Are you a tax expert and would like to gain an insight into the day-to-day work of a global law firm? Then don't hesitate for long. For the further expansion of our tax law practice in Zurich, we are looking for an excellently trained and innovative colleague (m/f/d, 80-100%) to join us in advising our clients in Switzerland and around the world and to work on cross-border projects with colleagues.

Further information (original advertisement)

Cantonal Tax Office Zurich - Head of Internal Audit (100%)

Cantonal Tax Office Zurich - Head of Internal Audit (100%)

Cantonal Tax Office Zurich - Head of Internal Audit (100%)

With around 800 employees, the Tax Office is responsible for the enforcement of federal, cantonal and municipal direct taxes. In addition to the income and wealth taxes of individuals, this includes the profit and capital taxes of legal entities as well as inheritance and gift taxes, withholding taxes and back taxes and tax penalties.

Further information (original advertisement)

Seminars & Events

View All

Projectos Seminar - VAT and real estate stumbling blocks and optimization options in practice | May 6, 2024

Projectos Seminar - VAT and real estate stumbling blocks and optimization options in practice | May 6, 2024

Projectos Seminar - VAT and real estate stumbling blocks and optimization options in practice | May 6, 2024

This compact seminar offers you an overview of the problem areas and optimization options that arise in practice in the area of VAT and real estate. The tour d'horizon covers various points that need to be considered during the entire life cycle of a property; from construction / purchase to maintenance, renovation, sale and demolition.

Seminar overview & further information (on site)

Seminar overview & further information (online)

fisca - National VAT Conference 2024 | 07.05.2024

fisca - National VAT Conference 2024 | 07.05.2024

fisca - National VAT Conference 2024 | 07.05.2024

  • VAT in SME practice
  • Differentiation between remuneration and non-remuneration
  • Input tax correction and reduction
  • Cross-border issues
  • News from the FTA
  • Effects of the partial revision of the MWSTG
  • Practice changes and industry information
  • VAT on restructurings and overview of case law
  • Input tax correction and reduction of over-the-counter items
  • News from the FTA
  • Effects of the partial revision of the MWSTG
  • Practice changes and industry information
  • VAT on restructurings and overview of case law

When:

  • 07.05.2024 (Zurich or webinar)

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

Seminar overview & further information

ISIS) – Startups – Tax and Levy Challenges: Refinancing and Exit | 27. May 2024

ISIS) – Startups – Tax and Levy Challenges: Refinancing and Exit | 27. May 2024

ISIS) – Startups – Tax and Levy Challenges: Refinancing and Exit | 27. May 2024

After a successful foundation and the first phase of activity as a start-up, which were discussed in Part I of the seminar in spring 2023, the founder typically faces questions about the expansion of the activity and the sale of the start-up.

Main topics:

  • Financing and refinancing from a tax and legal point of view
  • Value and protection of data and know-how
  • Redevelopment
  • Liquidation
  • Tax-free capital gain on exit
  • Exit and Employee Participation

Further information & registration

veb.ch - Our courses in 2024

veb.ch - Our courses in 2024

veb.ch - Our courses in 2024

Our training courses cover the latest and most important topics and are taught in a practical manner by top speakers. Most of our courses take place in hybrid form. This means that you can decide for yourself on each course day whether you would like to take part on site or online via Zoom. This makes it easy to combine our training courses with your everyday working life.

Our training courses meet the requirements for further training recognition by TREUHAND|SUISSE and EXPERTsuisse.

Further information & registration

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

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.
Got it!

You are using an outdated browser!

We are committed to a modern and secure Internet. Microsoft Internet Explorer uses outdated web standards and is no longer actively supported by our platform.

For an optimal and complete presentation of our contents we recommend to use one of the following browsers.
For more information on Internet Explorer's outdated technology and the risks it poses, please visit Chris Jackson's blog (Principal Program Manager at Microsoft).