VAT Consultative Body has new members

The members of the Consultative Board of Value Added Tax have been newly elected by the Federal Council. They are the following persons...

Value Added Tax: Balance Tax Rates as of January 01, 2024

On January 17, 2023, the FTA announced that due to the increase in VAT rates, the regulation on the amount of balance tax rates by industry and activity has been adjusted.

Decisions of the Swiss Federal Supreme Court (CW 2 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 2 - 2023)

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

FTA publishes communications on FATCA group requests

On January 10, 2023, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 5 number 3 litera b FATCA Law.

Consultation agreement between Switzerland and Germany concerning withholding taxes

The State Secretariat for International Financial Matters SIF announces that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the procedure for relief from German withholding taxes on dividends, interest and royalties under the double taxation agreement between Switzerland and Germany.

Decisions of the Swiss Federal Supreme Court (CW 1 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 1 - 2023)

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

Tax burden in cantons and municipalities 2023

The Federal Finance Administration (FFA) has published a media release on the 2023 Tax Utilization Index, which compares the tax burden in the cantons and municipalities.

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

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on January 4, 2023.

FTA announces imputed interest rate on security equity 2023

On January 4, 2023, the FTA announced that the imputed interest rate on the security equity for tax year 2023 is 1.565%.

Decisions of the Swiss Federal Supreme Court (CW 52 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between December 26 - 31, 2022.

Decisions of the Swiss Federal Administrative Court (CW 52 - 2022)

Overview of tax law decisions of the Swiss Federal Administrative Court published between December 26 - 31, 2022.

Decisions of the Swiss Federal Supreme Court (CW 51 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between December 19 - 25, 2022.

Decisions of the Swiss Federal Administrative Court (CW 51 - 2022)

Overview of tax law decisions of the Swiss Federal Administrative Court published between December 19 - 25, 2022.

VST: Changes from January 1, 2023 in the reporting procedure in the group relationship

According to the notification of the Swiss Federal Tax Administration (FTA) dated December 23, 2022, the reporting procedure in the group relationship will be permitted from January 1, 2023 for shareholdings of 10% or more and will be extended to all legal entities.

FTA updates publications on the salary statement

The Federal Tax Administration (FTA) has updated the "Guide to completing the salary statement or pension certificate" and the "Questions and answers on the salary statement" with effect from January 1, 2023.

FTA publishes withholding tax rates 2023

The Federal Tax Administration (FTA) has published the 2023 withholding tax rates for all cantons.

FTA publishes circular no. 29c "Capital contribution principle

The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.

Memorandum of Understanding between Switzerland and France on cross-border home office

According to media releases from the Federal Tax Administration (FTA) and the Federal Department of Finance (FDF) on December 22, 2022, Switzerland and France have agreed on a solution for the taxation of home office income, which will apply from January 1, 2023.

Home office - No extension of the mutual agreement between Switzerland and Italy

On December 22, 2022, the State Secretariat for International Financial Matters (SIF) announced that the mutual agreement between Switzerland and Italy of June 18-19, 2020, which includes, among other things, exceptional and temporary special rules for home office taxation, will remain in force only until January 31, 2023.

Updated overviews on withholding tax according to DTAs

On December 22, 2022, the State Secretariat for International Financial Matters (SIF) updated the overviews of treaty limitations on foreign taxes and on tax relief for Swiss dividends and interest.

Federal Council opens consultation for new regulation of professional costs

At its meeting on December 21, 2022, the Federal Council opened the consultation process for a new regulation of professional costs.

Publications on withholding tax 2023

The Federal Tax Administration (FTA) has published the documents "Information Points on Withholding Tax, Withdrawal Commissions and Church Tax 2023" and "Overview of Withholding Tax Rates for Pension Benefits 2023".

Updating the list of Pillar 3b endowment insurance policies that can be surrendered

The Swiss Federal Tax Administration (FTA) has updated the list of Pillar 3b endowment insurance policies that are eligible for surrender.

FTA publishes tax folder for 2022

The Federal Tax Administration (FTA) published the tax folders for the 2022 tax period on December 19, 2022.

Statistics "Value Added Tax in Switzerland 2020

The Swiss Federal Tax Administration (FTA) published the statistics "Value Added Tax in Switzerland 2020" on December 19, 2022.

Decisions of the Swiss Federal Supreme Court (CW 50 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between December 12 - 18, 2022.

Decisions of the Swiss Federal Administrative Court (CW 50 - 2022)

Overview of tax law decisions of the Swiss Federal Administrative Court published between December 12 - 18, 2022.

FTA publishes communications on FATCA group requests

On December 13, 2022, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.

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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Canton of Lucerne - Head of Natural Persons Business Unit (80-100%)

Canton of Lucerne - Head of Natural Persons Business Unit (80-100%)

Canton of Lucerne - Head of Natural Persons Business Unit (80-100%)

The Tax Office ensures efficient and customer-oriented implementation of tax legislation in the Canton of Lucerne. With its commitment, it ensures, in cooperation with the municipalities, the financial means for guaranteeing the diverse state tasks.

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.

KPMG - Manager - Real Estate Tax - Zurich (60-100%)

KPMG - Manager - Real Estate Tax - Zurich (60-100%)

KPMG - Manager - Real Estate Tax - Zurich (60-100%)

Thanks to your several years of experience in tax consulting in the field of real estate taxes, you mainly support national and international clients in tax matters concerning their Swiss and also foreign investments.

Further information (original advertisement)

Tax administration Graubünden - Tax commissioner (80-100%)

Tax administration Graubünden - Tax commissioner (80-100%)

Tax administration Graubünden - Tax commissioner (80-100%)

The Cantonal Administration - a modern employer for motivated employees like you. Tax Commissioner Special Taxes (80-100 %)

Further information (original advertisement)

Seminars & Events

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veb.ch - Day seminar - CH-MWST: Current topics and innovations - Online

veb.ch - Day seminar - CH-MWST: Current topics and innovations - Online

veb.ch - Day seminar - CH-MWST: Current topics and innovations - Online

Our speakers will show you the news and changes from VAT with simple examples from practice.

Would you prefer to participate in the seminar on site? Click here to go to the presence registration.

‍Furtherinformation & registration for online participation

ISIS) - Monetary benefits in national and international relations | March 28, 2023

ISIS) - Monetary benefits in national and international relations | March 28, 2023

ISIS) - Monetary benefits in national and international relations | March 28, 2023

In the case of monetary benefits, there is not only the (evidentiary) question of when there is no appropriate consideration, but also whether a (partially tax-neutral) restructuring situation can be invoked. Monetary benefits have to be assessed differently with regard to the time of taxation and the possibilities of cure for profit tax, income tax and withholding tax and for the taxpayer involved. Furthermore, complex procedural questions arise. Discuss current issues on the basis of practical cases with representatives from consulting, tax administration and courts.

Further information & registration

IFF-HSG - Online Info Event CAS "Taxation of Individuals" | April 12, 2023

IFF-HSG - Online Info Event CAS "Taxation of Individuals" | April 12, 2023

IFF-HSG - Online Info Event CAS "Taxation of Individuals" | April 12, 2023

We are pleased to invite you to the online information event for the CAS "Taxation of Individuals" . At this event, you will receive further information about the course and have the opportunity to meet the program managers. In a personal conversation, individual questions can also be clarified directly with you.

Monday, April 12, 2023 (12:00 to 12:45)

Register here for the free online info event

Private and business assets - delimitation criteria and tax consequences | April 20, 2023

Private and business assets - delimitation criteria and tax consequences | April 20, 2023

Private and business assets - delimitation criteria and tax consequences | April 20, 2023

This seminar will provide you with an overview of the demarcation criteria between private and business assets, the tax consequences of qualifying as business assets and any tax advantages of business assets. Basics as well as hot points from the current case law will be shown and discussed.

‍Seminar overview& furtherinformation‍

Course in 5 modules - Fiduciary and Tax Administrator - in Solothurn

 Course in 5 modules - Fiduciary and Tax Administrator - in Solothurn

Course in 5 modules - Fiduciary and Tax Administrator - in Solothurn

  • 14.06.2023: Settlement of value added tax (Rolf Hoppler)
  • 15.06.2023: Tax declarations of legal entities (Benjamin Peter / Ralph Lehmann)
  • 22.06.2023: Salary statement and salary reconciliation (Myriam Minnig)
  • 27.06.2023: Year-end closing work (Roger Biber)
  • 28.06.2023: Tax return natural persons (Tom Kaufmann)

In the flyer you will find detailed information about the content and learning objectives.

Seminar overview & further information

Advertise events!

Advertise events!

Advertise events!

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  • 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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