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

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

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.

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

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

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.

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

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

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

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

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

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).

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

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

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

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

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

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.

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

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

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.

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.

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.

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

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

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.

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.

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.

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

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".