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

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

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.

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.

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.

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

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".

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

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

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

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

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.

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)".

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

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

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

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

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)".

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

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

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

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.

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.

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

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

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

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

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

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

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