Overview of the tax rulings of the Swiss Federal Supreme Court published between August 26 and September 1, 2024.

On August 26, 2024, the article "Sources and literature" from the tax information dossier was updated.

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

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

At its meeting on May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation". It is of the opinion that the initiative is not a suitable means of achieving Switzerland's climate targets. In particular, it reduces the attractiveness of Switzerland for wealthy individuals. The Federal Council intends to recommend that Parliament reject the initiative without a direct counter-proposal or indirect counter-proposal.

The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to compensate for the consequences of cold progression. The latest changes concern the 2025 tax year.

The article "Real estate tax" from the tax information dossier has been updated. This text deals with the subject matter, levying, timing and calculation of property tax. The revised and expanded tax folder "Taxation of real estate" has also been published on the same topic.

The FTA has published the circular "Professional expense allowances and remuneration in kind 2025 / Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year".

At its meeting on August 21, 2024, the Federal Council approved a temporary extension of the special regulations for interest from TBTF instruments until December 31, 2031. Without an additional extension, interest on TBTF instruments issued after December 31, 2026 would be subject to withholding tax.

On August 19, 2024, the SIF updated the overview of the tax reliefs relating to the DTAs with Bangladesh, India, Mongolia, Singapore and Vietnam.

At its meeting on August 21, 2024, the Federal Council adopted a partial revision of the VAT Ordinance.

At its meeting on August 21, 2024, the Federal Council took a position on the introduction of a property tax on secondary properties.

The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.

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

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

At its meeting on August 14, 2024, the Federal Council defined the key parameters for the implementation and financing of the 13th AHV pension.

At its meeting on August 14, 2024, the Federal Council opened the consultation on determining the partner states for the automatic exchange of information on crypto assets (AEOI on crypto assets). With this proposal, the Federal Council wants to determine when Switzerland should automatically exchange information on crypto assets with which partner states.

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

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

On August 7, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Act.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 29 and August 4, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 29 and August 4, 2024.

On July 30, 2024, the FTA published an initial draft of the VAT practice on its website.

On August 2, 2024, the FTA published the updated FAQ on the salary statement and pension certificate, valid from August 1, 2024.

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

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

On July 24, 2024, the FTA published draft amendments to the revMWSTG.

On July 25 and 26, 2024, a delegation from Switzerland took part in the meeting of G20 finance ministers and central bank governors in Rio de Janeiro. The topics discussed at the meeting included international tax issues.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 15 - 21, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 15 - 21, 2024.