FTA publishes draft for VAT practice adjustment: Healthcare

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

FTA - Notification withholding tax: Declaration of reserves from capital contributions

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.

FTA publishes notice of receipt for FATCA agreement

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.

Decisions of the Swiss Federal Supreme Court (CW 37 - 2024)

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

Decisions of the Swiss Federal Administrative Court (CW 37- 2024)

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

Updated overview of tax relief for various countries

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

Decisions of the Swiss Federal Supreme Court (CW 36 - 2024)

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

Decisions of the Swiss Federal Administrative Court (CW 35/36 - 2024)

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

Maximum pillar 3a deductions in tax year 2025

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

FTA publishes three drafts on the VAT practice adjustment

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

FTA - Amendment to the ordinance on the level of net tax rates by sector and activity as of 1.1.2025

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.

International supplementary tax IIR to come into force in 2025

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.

FTA publishes 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 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)".

FTA publishes adapted document "Structure and record formats of withholding tax rates for import into payroll accounting 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)".

Decisions of the Swiss Federal Supreme Court (CW 35 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 26 and September 1, 2024.

FTA updates the article "Sources and literature" from the tax information dossier

On August 26, 2024, the article "Sources and literature" from the tax information dossier was updated.

Decisions of the Swiss Federal Supreme Court (CW 34 - 2024)

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

Decisions of the Swiss Federal Administrative Court (CW 34 - 2024)

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

Federal Council rejects JUSO popular initiative

At its meeting on May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation". It is of the opinion that the initiative is not a suitable means of achieving Switzerland's climate targets. In particular, it reduces the attractiveness of Switzerland for wealthy individuals. The Federal Council intends to recommend that Parliament reject the initiative without a direct counter-proposal or indirect counter-proposal.

FDF adjusts tax rates and deductions to inflation

The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to compensate for the consequences of cold progression. The latest changes concern the 2025 tax year.

Updating the "Property tax" dossier

The article "Real estate tax" from the tax information dossier has been updated. This text deals with the subject matter, levying, timing and calculation of property tax. The revised and expanded tax folder "Taxation of real estate" has also been published on the same topic.

RS professional expense allowances and remuneration in kind 2025 published

The FTA has published the circular "Professional expense allowances and remuneration in kind 2025 / Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year".

Transitional solution for the too-big-to-fail instruments for withholding tax

At its meeting on August 21, 2024, the Federal Council approved a temporary extension of the special regulations for interest from TBTF instruments until December 31, 2031. Without an additional extension, interest on TBTF instruments issued after December 31, 2026 would be subject to withholding tax.

Update for tax relief for various DBA countries

On August 19, 2024, the SIF updated the overview of the tax reliefs relating to the DTAs with Bangladesh, India, Mongolia, Singapore and Vietnam.

Federal Council adopts partial revision of the VAT Ordinance.

At its meeting on August 21, 2024, the Federal Council adopted a partial revision of the VAT Ordinance.

Publication notice BR Property tax on secondary properties

At its meeting on August 21, 2024, the Federal Council took a position on the introduction of a property tax on secondary properties.

FTA publishes amendments to legislation and ordinances 2025-2028

The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.

Decisions of the Swiss Federal Supreme Court (CW 33 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 12 - 18, 2024.

Decisions of the Swiss Federal Administrative Court (CW 33 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 12 - 18, 2024.

Federal Council adopts key figures for the implementation and financing of the 13th AHV pension

At its meeting on August 14, 2024, the Federal Council defined the key parameters for the implementation and financing of the 13th AHV pension.

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Tax Jobs

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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.

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Wenger Plattner - Tax experts or in training to become a tax expert (m/f/d, 80-100 %)

Wenger Plattner - Tax experts or in training to become a tax expert (m/f/d, 80-100 %)

Wenger Plattner - Tax experts or in training to become a tax expert (m/f/d, 80-100 %)

We are a law firm run as a partnership with around 100 employees at our offices in Basel, Küsnacht-Zurich and Bern. To strengthen our team in Küsnacht-Zurich, we are looking for a tax expert or a tax expert in training (m/f/d, 80-100 %) with immediate effect or by arrangement.

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Gfeller + Partner AG - Certified tax expert (f/m/d)

Gfeller + Partner AG - Certified tax expert (f/m/d)

Gfeller + Partner AG - Certified tax expert (f/m/d)

We are a medium-sized, client-oriented auditing and (tax) consulting firm with offices in Langenthal and Bern. We are looking for a motivated and ambitious person to join our team in Bern or Langenthal as a qualified tax expert (m/f/d) with immediate effect or by arrangement.

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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.

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Voser Attorneys at Law KIG - Attorney at Law specializing in tax law (80-100%)

Voser Attorneys at Law KIG - Attorney at Law specializing in tax law (80-100%)

Voser Attorneys at Law KIG - Attorney at Law specializing in tax law (80-100%)

Are you a team player with an entrepreneurial mindset and motivated to actively shape your professional future with us? To strengthen our legal and tax law team, we are looking for a lawyer specializing in tax law (80-100%) with immediate effect or by arrangement.

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Cantonal Tax Office Zurich - Tax Commissioner Inheritance and Gift Tax 80-100 %

Cantonal Tax Office Zurich - Tax Commissioner Inheritance and Gift Tax 80-100 %

Cantonal Tax Office Zurich - Tax Commissioner Inheritance and Gift Tax 80-100 %

Around 750 employees work at the Canton of Zurich Tax Office. In accordance with its legal mandate, the Tax Office manages the enforcement of tax laws and ensures correct and consistent tax assessments and uniform tax collection. The Tax Office of the Canton of Zurich assesses and collects all taxes that are not assigned to another authority. The Estates Department is responsible in particular for the assessment of inheritance and gift tax as well as the assessment of ordinary taxes in connection with deaths. You can specialize further in tax law and count on a competent network to answer any questions you may have. We are looking for the right person to join our team with immediate effect or by arrangement.

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Increase the reach of your job advertisement!

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With a free account on taxlawjobs.ch you can place and manage your job advertisement independently!

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Probst Partner AG - Certified tax expert / Certified tax expert (60-100%)

Probst Partner AG - Certified tax expert / Certified tax expert (60-100%)

Probst Partner AG - Certified tax expert / Certified tax expert (60-100%)

Probst Partner AG is an internationally active law firm based in Winterthur. To strengthen our team, we are looking for a qualified tax expert (60-100%) with immediate effect or by arrangement.

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Niederer Kraft Frey AG - Experienced tax expert (m/f/d), Zurich

Niederer Kraft Frey AG - Experienced tax expert (m/f/d), Zurich

Niederer Kraft Frey AG - Experienced tax expert (m/f/d), Zurich

The strength of our law firm is the people who work for us. We are an internationally oriented law firm with over 230 employees in Zurich and Geneva.

To strengthen our Tax and Private Client team in Zurich, we are looking for an experienced tax expert (m/f/d) for the support of demanding tax mandates of national and international clients in the context of tax planning and tax compliance, transactions and restructurings, the support of tax audits and appeal proceedings and many other challenging aspects.

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Seminars & Events

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Projectos Seminar - VAT - Update | November 14, 2024

Projectos Seminar - VAT - Update | November 14, 2024

Projectos Seminar - VAT - Update | November 14, 2024

Our two experts from the Zurich Cantonal Tax Office, withholding tax department, will be happy to inform you about the innovations, changes in practice and current case law. Structured and practical.

Seminar overview & further information (on site)

Seminar overview & further information (online)

ISIS) - Tax aspects of the structuring of real estate assets | November 12, 2024

ISIS) - Tax aspects of the structuring of real estate assets | November 12, 2024

ISIS) - Tax aspects of the structuring of real estate assets | November 12, 2024

In this seminar, participants will learn about and discuss the tax planning options and pitfalls using realistic examples from the kitchen of experienced civil and tax law experts.

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fisca - Continuing education in tax practice

fisca - Continuing education in tax practice

fisca - Continuing education in tax practice

fisca has been offering practical training in the field of tax law and related specialist areas such as pensions, accounting and law since 2013.

The central concern in knowledge transfer is consistent practical relevance, a high degree of topicality and the use of competent speakers from administration, teaching and consulting.

Seminar overview & further information

SwissAccounting - Annual financial statement planning 2024/2025

SwissAccounting - Annual financial statement planning 2024/2025

SwissAccounting - Annual financial statement planning 2024/2025

Our seminars cover the latest and most important topics and are taught in a practical way by top speakers. All seminars (except Bern) take place in hybrid form. This means that you can decide for yourself whether you would like to take part on site or online via Zoom.

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