Overview of the tax rulings of the Swiss Federal Supreme Court published between June 3 - 9, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 3 - 9, 2024.

The Federal Council opened the consultation procedure at its meeting on June 7, 2024. It is proposing a new law that regulates the automatic exchange of information on salary data in tax matters between Switzerland and a partner state with which an international treaty exists.

On June 6, 2024, Switzerland and Italy signed a protocol of amendment to the existing cross-border commuters agreement, which permanently regulates the issue of taxation of home offices. The protocol of amendment will enter into force as soon as the corresponding approval processes in both countries have been completed and will apply retroactively from January 1, 2024.

From 2025, VAT can only be declared online. Companies that declare VAT using paper statements can still do so until the end of 2024.

The Federal Tax Administration (FTA) has published the "Tax statistics 2023 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden.

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 27 and June 2, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between May 27 and June 2, 2024.

The "Current taxes" dossier was updated on May 30, 2024.

At its meeting on May 31, 2024, the Federal Council adopted the report in fulfillment of postulate 22.3384 of the WAK-N of April 11, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 20 - 26, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 20 - 26, 2024.

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 13 - 19, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 13 - 19, 2024.

The website published in February in the form of a Q&A, which deals with various selected topics in the field of transfer pricing, is now also available in English.

The extension concerns the new AEOI on crypto assets and the amendment to the standard for AEOI on financial accounts and is to apply from January 1, 2026.

On May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)".

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 6 - 12, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 6 - 12, 2024.

On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

On May 6, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Colombia.

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 29 and May 5, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 29 and May 5, 2024.

On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2023.

The corporate fee for radio and television has been levied by the Federal Tax Administration (FTA) since January 1, 2019. As the collection agency for the corporate fee for radio and television, the FTA is obliged to prepare and publish annual accounts and an activity report.

Two drafts on VAT practice were published on the website on 02.05.2024. The deadline for comments is June 3, 2024, but the drafts will remain online even after the practice consultation.

On May 1, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Serbia.

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 22 - 28, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 22 - 28, 2024.