Overview of the tax rulings of the Swiss Federal Supreme Court published between April 15 - 21, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 15 - 21, 2024.

On April 19, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

The Federal Office for Customs and Border Security (FOCBS) has published the new Directive R-18 Duty-free goods and returned goods on the Internet as of April 17, 2024.

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

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

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.

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.

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

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

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

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

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

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

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

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

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

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.

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

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

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.

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.

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

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

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

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

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

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

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