According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems.

On 14 March 2024, the Federal Tax Administration (FTA) issued final rulings pursuant to Art. 5 no. 3 lit. b of the FATCA Agreement.

On 11 March 2024, the FTA published material adjustments to the publications on the topics of portal obligation and retail trade on the website.

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 4 - 10, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 4 - 10, 2024.

On March 4, 2024, the FTA published new drafts on VAT practice regarding vehicle subscriptions and cabs on its website.

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 26 and March 3, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 26 and March 3, 2024.

At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.

On February 27, 2024, the National Council also approved a motion by Aargau FDP Council of States member Thierry Burkart, after the Council of States had already done so. It goes to the Federal Council for implementation.

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

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

On November 1, 2023, the Federal Council adopted a report on the inclusion of taxes in the minimum subsistence level on behalf of the National Council.

The FTA is expanding its online services for withholding tax and stamp duties.

The FTA has launched a new website on the subject of transfer pricing.

At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).

On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.

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

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

At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 5 - 11, 2024.

Juso wants to tax millions in inheritances for the climate.

The canton of Zurich is strengthening Zurich as a foundation location: the tax office is adapting its practice on tax exemption for charitable foundations. In doing so, the canton is implementing a key measure of the initiative to strengthen Zurich as a foundation location and is improving the framework conditions for a modern and effective foundation system.

A study by the FTA shows the regional distribution of income in Switzerland and its development from 2010 to 2019. Income distribution is strongly influenced by high incomes.

According to FTA estimates based on newly available data, the inequality of taxable assets in Switzerland remained largely unchanged in the Covid-19 year 2020. This marks the end of a long-term trend for the time being. Since the end of the financial crisis, the proportion of assets held by the top one percent of taxpayers has risen continuously.

For the first time, the tax utilization index distinguishes between natural persons and legal entities.

The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".

The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".

The Federal Tax Administration has updated the circular "Information sheets on withholding tax and overviews of double taxation agreements".