Overview of the tax rulings of the Swiss Federal Supreme Court published between February 3 - 9, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 3 - 9, 2025.

According to a statement issued by the Federal Finance Administration (FFA) on February 4, 2025, the average direct taxes levied by the cantons and municipalities in Switzerland are almost one-fifth of the income of natural persons. The tax burden on the profits of legal entities is slightly less than a tenth.

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 27 and February 2, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 27 and February 2, 2025.

On January 29, 2025, the Federal Council adopted the consultation draft for the relief package 27 (EP27).

On January 30, 2025, the FTA published the certificate for employment relationships during the year for employees resident in France together with the associated explanations.

The article "Principles of VAT" from the tax information dossier has been updated.

On January 29, 2025, the Federal Council opened the consultation on the exchange of information regarding OECD minimum taxation.

On January 28, 2025, the FTA published the new VAT sector information 27 Electronic platforms.

On January 27, 2025, the FTA updated the figures on capital contributions, repayments and other changes.

On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 20 - 26, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 20 - 26, 2025.

The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.

On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".

On January 14, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.

The Federal Tax Administration (FTA) has published Circular No. 212 "Information sheets for withholding tax and overviews of double taxation agreements" (as at 1.1.2025).

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 19, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 13 - 19, 2025.

As of January 1, 2025, all companies subject to VAT must file their VAT online via the ePortal.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 6 - 12, 2025.

On January 9, 2025, the State Secretariat for International Financial Matters (SIF) published its Annual Review of International Financial and Tax Matters 2024. In it, it lists the most important events for Switzerland in the area of international financial and tax issues.

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

On January 8, the SIF published the Memorandum of Understanding dated December 5, 2024 regarding the eligibility of certain US and Swiss pension funds to claim treaty benefits pursuant to Art. 10 para. 3 DTA CH-USA.

On January 7, 2025, the FTA published the annual average exchange rates for the conversion of income earned in foreign currency in accordance with Article 20 EPIO for the assessment of the substitute levy for the substitute year 2024.

On January 7, 2025, the FTA published exchange rates for the calendar year 2024 and as at December 31, 2024 for companies with capital denominated in functional foreign currency.

The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.

The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 23 - 31, 2024.