Decisions of the Swiss Federal Administrative Court (CW 42 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 16 - 22, 2023.

Dossier Tax Information: Update of the article "Cryptocurrency

On October 19, 2023, the FTA updated the article "Cryptocurrency" from the Tax Information Dossier.

FTA publishes notifications of receipt and final rulings on the FATCA agreement

On October 17, 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.

FTA publishes circular "Withholding Tax Rates 2023

The Swiss Federal Tax Administration (FTA) has published the circular "Withholding Tax Rates 2023".

FTA publishes draft amendments to VAT practice: retail trade and portal obligation

On October 16, 2023, the FTA posted new drafts on VAT practice on the topics of retail trade and portal obligation on its website.

FTA publishes completely revised tax folder on real estate gains tax.

On October 16, 2023, the Federal Tax Administration (FTA) launched the completely revised tax folder "Taxation of Real Estate Gains, Tax Jurisdiction and Calculation of Real Estate Gains Tax". This provides overviews of the regulations at the federal and cantonal levels.

Maximum Pillar 3a deductions in the 2024 tax year

The tax deduction within the scope of tied personal pension provision (pillar 3a) remains unchanged for the 2024 tax year.

Decisions of the Swiss Federal Supreme Court (CW 41 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 9 - 15, 2023.

Decisions of the Swiss Federal Administrative Court (CW 41 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 9 - 15, 2023.

Selected parliamentary business in the tax area at the federal level (October 2023).

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 12, 2023.

OECD/G20 Inclusive Framework Publishes New Multilateral Agreement to Address the Tax Challenges of Globalization and Digitalization

The OECD/G20 Inclusive Framework published a new multilateral agreement to address the fiscal challenges of globalization and digitization on October 11, 2023.

Exchange of information with 104 countries on around 3.6 million financial accounts

According to the Federal Tax Administration's (FTA) media release dated October 9, 2023, the FTA has exchanged information on financial accounts with 104 countries. The exchange takes place within the framework of the global standard on the automatic exchange of information (AEOI).

Decisions of the Swiss Federal Supreme Court (CW 40 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 2 - 8, 2023.

Decisions of the Swiss Federal Administrative Court (CW 40 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 2 - 8, 2023.

Referendum deadline for partially revised VAT Act has passed unused

The referendum period for the partially revised Value Added Tax Act expired unused on October 5, 2023.

Decisions of the Swiss Federal Supreme Court (CW 39 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 25 - October 1, 2023.

Decisions of the Swiss Federal Administrative Court (CW 39 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 25 - October 1, 2023.

Review of tax relief in the Group delayed

According to the FDF, it is important to wait with the implementation of the referred motion 18.3718 (calculation of the participation deduction) due to the changed initial situation with the OECD minimum tax.

Decisions of the Swiss Federal Supreme Court (CW 38)

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 18 - 24, 2023.

Decisions of the Swiss Federal Administrative Court (CW 38 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 18 - 24, 2023.

Switzerland and Serbia sign Protocol of Amendment to Double Taxation Agreement

On September 19, 2023, Switzerland and Serbia signed a Protocol of Amendment to the DTA, which implements the minimum standards in double taxation treaty matters.

Entry into force of the DTA between Switzerland and Ethiopia

On September 21, 2023, SIF announced that the DTA Switzerland - Ethiopia entered into force on August 10, 2023. The provisions are applicable for Switzerland as of January 1, 2024 and in Ethiopia as of July 8, 2024.

Dossier Tax Information: Update of the articles "Administrative and legal assistance in tax matters" and "Automatic exchange of information

On September 21, 2023, the FTA updated the articles "Administrative and legal assistance in tax matters" and "Automatic exchange of information" from the tax information dossier.

Decisions of the Swiss Federal Supreme Court (CW 36/37 - 2023

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

Decisions of the Swiss Federal Administrative Court (CW 37 - 2023)

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

FTA publishes interest rates for direct federal tax 2024

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.

Federal Council: Introduction of a Swiss trust does not currently have majority support

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.

FTA publishes final rulings on FATCA group requests

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.

Decisions of the Swiss Federal Administrative Court (CW 36 - 2023)

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

FTA - Circular on professional expense allowances and remuneration in kind 2024 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2024

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".

Services

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Advertising in the largest tax blog in Switzerland

Advertising in the largest tax blog in Switzerland

Advertising in the largest tax blog in Switzerland

On the taxlawblog we offer you the opportunity to advertise services related to tax law.

  • Targeted placement in a tax environment.
  • High visibility on the largest tax blog in Switzerland.
  • Additional publication in our weekly newsletter with more than 1'300 subscribers*.

Cost: CHF 400 per ad. The ad will appear on the blog for four weeks and in four issues of the newsletter.

You interested? Write to us at hello@taxlawblog.ch.

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.

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

You can find more information here.

ADB Altorfer Duss & Beilstein AG - Attorney at Law (60 - 100%)

ADB Altorfer Duss & Beilstein AG - Attorney at Law (60 - 100%)

ADB Altorfer Duss & Beilstein AG - Attorney at Law (60 - 100%)

ADB Altorfer Duss & Beilstein AG in Zurich is one of the leading tax consulting firms in Switzerland. With a team of around 25 employees, we advise on Swiss and international tax law. On our tax mandates we also deal with related issues of business law. For the purpose of succession in this area, we are looking for a lawyer (60 - 100%) for spring / summer 2024.

Further information (original advertisement)

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.

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

You can find more information here.

Seminars & Events

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Projectos Seminar - News from the Zurich Cantonal Tax Office | December 5 and 13, 2023

Projectos Seminar - News from the Zurich Cantonal Tax Office | December 5 and 13, 2023

Projectos Seminar - News from the Zurich Cantonal Tax Office | December 5 and 13, 2023

The event "News from the Zurich Cantonal Tax Office" provides compact information on upcoming changes in legislation, case law and administrative practice both at cantonal level and with regard to the framework conditions of federal law.

Seminar overview & further information (several dates)

EXPERTsuisse – Certificate Course Tax Accounting & Reporting

EXPERTsuisse – Certificate Course Tax Accounting & Reporting

EXPERTsuisse – Certificate Course Tax Accounting & Reporting

Purpose of training: Teaching skills for the correct calculation and presentation of current and deferred taxes, taking into account the IAS 12 requirements, including the necessary disclosures in the notes to consolidated financial statements.

The course is aimed at persons from the taxation, auditing or accounting sectors.

Contents:

  • Introduction to the main accounting regulations and Swiss corporate tax law
  • Current and deferred taxes, temporary differences, determination of applicable tax rate
  • Tax reconciliation and positions in the consolidated financial statements
  • M&A and restructurings
  • Annual reporting and disclosure, interim financial statements
  • Valuation of financial instruments, real estate and investments
  • Tax accounting & reporting in Group practice

Further information and link for registration

fisca - SMEs - Planning and optimization for the 2023 annual financial statements

fisca - SMEs - Planning and optimization for the 2023 annual financial statements

fisca - SMEs - Planning and optimization for the 2023 annual financial statements

  • Developments in the tax landscape
  • Outlook and trends
  • Update social insurances
  • Changes to the salary statement
  • Value added tax - topics at the end of the year
  • Tax rate increase 2024
  • Revision of the law 2025
  • Tax aspects and optimization for sole proprietorships and corporations
  • Taxation of liquidation gains
  • Pension check at the end of the year
  • Wills and advance care directives / succession planning

When:

  • 29.11.2023 (Zurich or webinar)
  • 07.12.2023 (Bern or webinar)

Here you can find the detailed seminar program with the daily schedule...

Seminar overview & further information

Université de Neuchâtel - Actualités dans le domaine de la fiscalité immobilière | 8 décembre 2023

Université de Neuchâtel - Actualités dans le domaine de la fiscalité immobilière | 8 décembre 2023

Université de Neuchâtel - Actualités dans le domaine de la fiscalité immobilière | 8 décembre 2023

Thèmes principaux

  • Valeur locative - derniers développements
  • Rénovation globale - entretien ou plus-value ?
  • Traitement fiscal des usufruits - quelques exemples pratiques
  • Traitement fiscal des droits d'emption, de préemption et de réméré
  • La fiscalité des promotions immobilières
  • Le timing des déductions
  • Fiscalité agricole - point sur la situation et possibilités d'optimisation
  • Le transfert dans le cadre du divorce
  • Le point sur la commercialisation du patrimoine immobilier

Further information (original advertisement)

veb.ch - Annual financial statement planning 2023/2024

veb.ch - Annual financial statement planning 2023/2024

veb.ch - Annual financial statement planning 2023/2024

The seminar is aimed at people from the accounting, trust and tax law sectors who want to know what is important and what lies ahead. All those who want to be efficiently informed about current events and the latest court decisions without having to spend hours on reading material.

All seminars (except Bern) take place in hybrid form. This means that you may decide for yourself whether you would like to participate on site or online, via Zoom.

‍Furtherinformation & registration for online participation

Advertise events!

Advertise events!

Advertise events!

On the taxlawblog we offer you the opportunity to post events and seminars related to tax law.

  • Targeted placement in a tax environment.
  • High visibility on the largest tax blog in Switzerland.
  • Additional publication in our weekly newsletter with more than 2,000 subscribers.

Costs: CHF 400 per advertisement. The ad will appear on the blog for four weeks and in four issues of the newsletter.

You interested? Write to us at hello@taxlawblog.ch.

The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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