The FTA has issued a new form for reporting benefits from capital-forming life annuity insurance policies in accordance with the VVG (Form 561). has been issued.

On October 10, 2024, the FTA published the updated circular no. 6a regarding "Hidden equity".

The Federal Tax Administration (FTA) has exchanged information on financial accounts with 108 countries. The exchange took place within the framework of the global standard for the automatic exchange of information (AEOI).

At its meeting on October 9, 2024, the Federal Council adopted a postulate report on financing the AHV through a financial market transaction tax.

In its ruling 9C_37/2023 of June 11, 2024 (see our article), the Federal Supreme Court addressed, among other things, the question of whether or not the tax expense should be taken into account in the cost base when applying the cost-plus method in the context of Art. 58 para. 3 DBG.

The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 30 and October 6, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between September 30 and October 6, 2024.

On October 1, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 23 - 29, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between September 23 - 29, 2024.

On September 23, 2024, the FTA published the new version of the VAT Sector Info 19 Municipalities.

The "Current taxes" dossier was updated on September 25, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 16 - 22, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between September 16 - 22, 2024.

On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.

On September 19, 2024, the FTA published an initial draft of the VAT practice on its website.

On September 18, 2024, the FTA clarified the administrative practice in accordance with item 9 of circular no. 29c on the capital contribution principle dated December 23, 2023 regarding the declaration of reserves from capital contributions.

On September 18, 2024, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 FATCA Act and final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 9 - 15, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between September 9 - 15, 2024.

On September 11, 2024, the State Secretariat for International Financial Matters (SIF) updated the overviews of the effects of various agreements (extent of relief).

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 2 - 8, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 26 and September 8, 2024.

The tax deduction for tied pension provision (pillar 3a) has been adjusted for the 2025 tax year.

On September 2, 2024, the FTA published three initial drafts on VAT practice on its website.

On January 1, 2025, the amendment to the FTA Ordinance on the level of net tax rates will come into force. The review of the net tax rates to be carried out every seven years has resulted in a tax rate adjustment for around 15 percent of industries and activities.

At its meeting on September 4, 2024, the Federal Council decided to bring the Income Inclusion Rule (IIR) into force on January 1, 2025. In addition to the QDMTT, which was already introduced on January 1, 2024, this rule is intended to ensure that tax revenue remains in Switzerland.

On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)".

On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)".