Withholding tax reporting procedure - changes come into force on 15 February 2017

On 15 February 2017, the amendments to the Federal Withholding Tax Act enter into force. Within one year of the effective date, companies may, upon request, reclaim interest already paid on arrears which they had to pay because they had not reported intra-group dividend payments to the Federal Tax Administration until after the 30-day period had expired.

Consultation opened on introduction of AIA with additional countries

On 2 February 2017, the Federal Department of Finance (FDF) opened a consultation on the introduction of automatic information exchange in tax matters (AIA) with additional countries.

New FTA circulars on direct federal tax

With regard to direct federal tax, the Federal Tax Administration (FTA) published two circulars on 7 February 2017 on the providers of recognised tied self-provision products (pillar 3a) as well as a list of surrenderable pillar 3b endowment policies.

Financial Directors' Conference publishes press release on corporate tax reform III

On 31 January 2017, the Conference of Cantonal Finance Directors (FDK) published a media release in which it judged the Corporate Tax Reform III (USR III) to be very balanced and well applicable to all cantons.

SIF publishes report on international financial and tax issues 2017

The current report of the State Secretariat for International Financial Matters (SIF) on international financial and tax issues provides information on activities in the areas of financial market regulation, involvement in international financial bodies and international tax policy in 2016 and provides an outlook on the challenges ahead.

FTA publishes understanding agreements on DTAs with Germany and Liechtenstein

The State Secretariat for International Financial Matters (SIF) has published various understanding agreements on double taxation agreements (DTAs) with Germany and Liechtenstein.

Decisions of the Swiss Federal Supreme Court (calendar week 6)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 6 to 12 February 2017.

Corporate Tax Reform III rejected (referendum of 12 February 2017)

On 12 February 2017, Swiss voters voted on the Corporate Tax Reform III (USR III). The reform was not adopted.

Tax-deductible interest rates 2017 for advances or loans

On 14 February 2017, the Swiss Federal Tax Administration (FTA) published the interest rates for advances or loans in Swiss francs and foreign currencies recognised for tax purposes for the year 2017.

Message on exemption from turnover tax for "static trust companies" adopted

On 15 February 2017, the Swiss Federal Council adopted a dispatch to Parliament which provides for the exemption of Italian fiduciary companies serving as tax security (Fiduciarie statiche) from the turnover tax. If Parliament approves, Swiss banks that manage Italian assets will no longer be penalised by multiple turnover taxes.

Reporting procedure for withholding tax - Application form for repayment of interest on arrears already paid

On 15 February 2017, the Federal Tax Administration (FTA) launched the form for the repayment of interest on arrears already paid. Only this form is to be used for the reclaim.

Decisions of the Swiss Federal Supreme Court (calendar week 7)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 13 to 19 February 2017.

Corporate tax reform III: Bundesrat wants to draw up new bill quickly

At its meeting on 22 February 2017, the Swiss Federal Council instructed the Federal Department of Finance (FDF) to draw up the key figures for a new draft of Corporate Tax Reform III (USR III) by mid-2017 at the latest.

Development of VAT rates as from 1 January 2018

The increase in VAT rates introduced in 2011 for the purpose of IV supplementary financing expires at the end of 2017. It remains to be seen whether VAT rates will fall. The current VAT rates are to be retained in order to close the financing gap in the AHV. This, however, requires a referendum, the outcome of which is open.

Conference of Financial Directors welcomes the rapid preparation of a new draft for corporate tax reform III

The Conference of Cantonal Finance Directors (FDK) welcomes the decision of the Swiss Federal Council, with the participation of the cantons and the municipalities, to rapidly draw up a new draft for Corporate Tax Reform III (USR III).

Decisions of the Swiss Federal Supreme Court (calendar week 8)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 20 to 26 February 2017.

National Council rejects minimum interest rate for prematurely paid amounts of direct federal tax

At its meeting on 27 February 2017, the National Council rejected the introduction of a minimum interest rate for prematurely paid amounts of direct federal tax.

The National Council adopts a motion concerning the promotion of innovation for SMEs (enabling reserves for research and development).

At its meeting on 27 February 2017, the National Council adopts a motion to promote innovation for SMEs (to allow provisions for research and development).

Council of States rejects the motion "Safe Living. Unique option for imputed rental value" from

At its meeting on 28 February 2017, the Council of States rejected a motion concerning the introduction of a one-off option for imputed rental value.

National Council rejects bandwidth model for more tax justice

At its meeting on 27 February 2017, the National Council rejected a motion concerning the introduction of a bandwidth model for greater tax justice.

Council of States rejects motion to eliminate unequal treatment in family taxation

At its meeting on 28 February 2017, the Council of States rejected a motion concerning the elimination of unequal treatment in family taxation.

National Council rejects ensuring tax transparency for high manager salaries

At its meeting on 27 February 2017, the National Council rejected a motion to ensure tax transparency for high management salaries.

The National Council rejects the drafting of a report on the origins, development and effects of tax competition in Switzerland.

At its meeting on 27 February 2017, the National Council rejected a postulate to draw up a report on the origins, development and effects of tax competition in Switzerland.

National Council adopts postulate to reduce regulatory costs by harmonising procedures, deadlines and payment intervals in the area of corporate tax

At its meeting on 27 February 2017, the National Council adopted a postulate on the reduction of regulatory costs by means of formal harmonisation of procedures, time limits and payment intervals in the area of corporate taxation.

National Council advocates elimination of excessive administrative burden on owners of company vehicles (Fabi)

At its meeting on 27 February 2017, the National Council approved (with certain amendments) a motion to reject the administrative practice of the Swiss Federal Tax Administration (FTA) envisaged from 2016 in connection with the adoption of the bill on the financing and expansion of railway infrastructure (Fabi), which would lead to additional income taxation for employed persons with a business vehicle.

Council of States rejects promotion of energy renovation

At its meeting on 28 February 2017, the Council of States rejected two motions and two professional initiatives for the creation of tax incentives for comprehensive energy-efficiency improvements.

Message on the amendment of the Tobacco Tax Act: Council of States approves the National Council's decision

At its meeting of 28 February 2017, the Council of States adopted the amendments to the Tobacco Tax Act.

Council of States approves adjustments to the taxation of commissions for real estate brokering in intercantonal relations

At its meeting on 28 February 2017, the Council of States approved the adjustments to the taxation of commissions for real estate brokering on an intercantonal basis. This allows income from the brokerage of real estate to be taxed in the canton of residence of the natural person or in the canton of domicile of the legal person. Taxation in the canton in which the brokered property is located should only be permitted in exceptional cases in international proportion.

European Council comments on relations with Switzerland

The European Council has assessed the state of the EU's relations with the Swiss Confederation and has expressed its opinion, inter alia, on the vote on Corporate Tax Reform III.

Tax proposal 17 for maintaining tax competitiveness (new edition of USR III)

The Federal Department of Finance (FDF) is pressing ahead with work on a new edition of the Corporate Tax Reform III (USR III) entitled Tax Submission 17 (SV17).

Increase in value-added tax for pension provision 2020 (subject of the adjustment of differences in the spring session 2017)

The 2020 pension reform stands and falls above all with the increase in value added tax. This is the subject of the settlement of differences between the Council of States and the National Council in the parliamentary spring session 2017.

Guest article: Switzerland's mediation talent is the key to a new corporate tax reform

After a long political process and a fiercely contested vote, the Swiss people rejected the proposal for Corporate Tax Reform III (USR III) at the ballot box on 12 February 2017. The main thrust of the proposal was on the one hand the abolition of the special regimes for companies (mixed company, holding company, principal company, finance branch), the introduction of new regulations in the field of research and development and the deduction of interest on equity capital with the aim of maintaining Switzerland's attractiveness as a business location despite the abolition of the special regimes.

Approval of the Agreement on the Tax Regime at Basel-Mulhouse Airport

On 25 January 2017, the Swiss Federal Council approved the agreement between Switzerland and France on the tax regime at Basel-Mulhouse airport and an agreement on compensation for the costs incurred by the French air traffic control authority in the Swiss sector (media release of 25 January 2017). The VAT derogation requested by France has since been approved by the Council of the European Union (implementing Decision 2017/320 of 21 February 2017).

Focus: Introduction of the AIA with the Principality of Liechtenstein and the question of voluntary self-disclosure

On 2 February 2017, the Federal Department of Finance (FDF) opened a consultation on the introduction of automatic information exchange in tax matters (AIA) with additional countries. The Principality of Liechtenstein in particular has a common economic and monetary area due to numerous treaties with Switzerland. Political and economic relations with the Principality of Liechtenstein make the introduction of the AIA appear necessary (planned entry into force 2018, planned data exchange 2019).

Decisions of the Swiss Federal Supreme Court (calendar week 9)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 27 February to 5 March 2017.

DBA Germany - Switzerland: Consultation Agreement on the Conduct of Arbitration Proceedings

On 7 March 2017, the German Federal Ministry of Finance published a consultation agreement (BMF letter of 3 March 2017) on the conduct of arbitration proceedings under the double taxation agreement between Germany and Switzerland.

National Council adopts a motion concerning no VAT on subsidised tasks

The National Council adopts a motion at its meeting of 8 March 2017 instructing the Federal Council to propose to Parliament an amendment to the Value Added Tax Act (VAT Act).

Federal Council approves simplifications in group financing

At its meeting on 10 March 2017, the Swiss Federal Council decided to strengthen the financing activities of groups of companies in Switzerland and approved the amendment to the Withholding Tax Ordinance. The amendment shall enter into force on 1 April 2017.

FTA publishes adjustments to the price lists regarding direct federal tax 2016

On 8 March 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

Decision of the Federal Administrative Court: Request for administrative assistance from Austria admissible

The Federal Tax Administration (FTA) was allowed to provide administrative assistance to the Austrian Ministry of Finance on the basis of the double taxation agreement between Switzerland and Austria. The Federal Administrative Court rejects an appeal lodged against it by decision (A-6394/2016) of 16 February 2017.

Decisions of the Swiss Federal Administrative Court (calendar week 10)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 6 to 12 March 2017.

Decisions of the Swiss Federal Supreme Court (calendar week 10)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 6 to 12 March 2017.

Increase in value added tax for retirement provision 2020 (Follow up)

The 2020 pension reform stands and falls above all with the increase in value-added tax (VAT), which is the subject of the settlement of differences between the Council of States and the National Council in the parliamentary spring session of 2017. The aim is to bring the reform to the final vote in the current session.

Overview of amendments to laws and ordinances in tax law as of 1 January 2017

The Federal Tax Administration (FTA) has published an updated list of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

FTA Circular on printed matter Direct federal tax, flat-rate tax credit and additional tax retention USA for the 2017 tax period

The Swiss Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning the direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2017 tax period for the attention of the cantonal administrations for the direct federal tax and the central withholding tax authorities of the cantons.

Increase in value-added tax to provide for old age in 2020 (Council of States and National Council agree to the proposal of the Settlement Conference)

The 2020 pension reform has been adjusted and is ready for the final vote on 17 March 2017. The increase in value-added tax (VAT) was particularly controversial (cf. our contribution of 3 March 2017).

Decision of the Federal Supreme Court of 16 February 2017: Administrative assistance for data stolen abroad

In its decision (2C_893/2015) of 16 February 2017, which is scheduled for publication, the Federal Supreme Court approves an appeal by the Federal Tax Administration (FTA). According to this, Switzerland may provide administrative assistance to France, even though the request for administrative assistance from France is based on presumed stolen data. The Federal Supreme Court considered that there were no criminal offences in Switzerland and therefore no Swiss laws were violated.

Decisions of the Swiss Federal Supreme Court (calendar week 11)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 13 to 19 March 2017.

Decisions of the Swiss Federal Administrative Court (calendar week 11)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 13 to 19 March 2017.

Increase in VAT for retirement provision 2020 (Parliament adopts the proposal in the final vote)

The 2020 pension reform has been adjusted and was adopted by the Swiss Parliament in the final vote of 17 March 2017. The most controversial issue was the increase in value-added tax, which is now to be increased by 0.6% in two stages (0.3% as at 1.1.2018 and 0.3% as at 1.1.2021) in order to finance the AHV.

Decision of the Federal Supreme Court: Probable relevance of transfer prices between group companies in cross-border transactions

In its decision (2C_411/2016; 2C_412/2016; 2C_413/2016; 2C_414/2016; 2C_415/2016; 2C_416/2016; 2C_417/2016; 2C_418/2016) of 13 February 2017, scheduled for official publication, the Federal Supreme Court approves the appeals of the Federal Tax Administration (FTA) and annuls the judgments of the Federal Administrative Court of 19 April 2016. In contrast to the Federal Administrative Court, the Federal Supreme Court concluded that information on the tax regime, the tax factors, the tax rates applied in Switzerland and the amount of the tax as well as the income statements is likely to be material and therefore to be transferred to France within the framework of administrative assistance in order to determine the distribution of profits between affiliated companies in the event of a change in transfer pricing policy.

FTA online portal on AIA registration for Swiss financial institutions

According to a press release issued by the FTA on 20 March 2017, the first function for automatic information exchange (AIA) is available on the ESTV SuisseTax portal. Reporting Swiss financial institutions can fulfil their registration obligation there.

Switzerland and Pakistan sign new DTA

On 21 March 2017, Switzerland and Pakistan signed a new double taxation agreement (DTA) in the field of income taxes.

Council of States approves multilateral agreement on exchange of country reports

At its meeting on 16 March 2017, the Council of States approved the multilateral agreement on the exchange of country-specific reports (ALBA agreement; Federal Council business 16.078) by 37 votes to 3 and the Implementation Act by 40 votes to 1 with 2 abstentions. The Council of States is the first body to deal with the matter. In a next step, the business will be discussed by the National Council.

Adjustments to the price lists relating to direct federal tax 2016 (23 March 2017)

On 23 March 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

Decision of the Federal Supreme Court concerning real estate gains tax (minimum length of stay for replacement properties)

The minimum length of stay for the replacement of owner-occupied homes is an essential element of the property gains tax and cannot be laid down in an administrative ordinance. The Federal Supreme Court annuls the contested decision of the Administrative Court of the Canton of Zurich and states that the application of a circular of the Finance Directorate of the Canton of Zurich concerning the deferment of the real estate gains tax in the case of replacement purchases is contrary to the principle of legality with regard to the minimum period of stay laid down therein.

Decisions of the Swiss Federal Supreme Court (calendar week 12)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 20 to 26 March 2017.

Italian tax authorities publish resolution on taxation of cross-border commuters

On 28 March 2017, the Italian tax authorities published a decision clarifying the taxation of cross-border commuters within the meaning of the cross-border commuter agreement between Switzerland and Italy.

Bern cantonal government opens consultation procedure on tax law revision 2019

Following the rejection of the Corporate Tax Reform III (USR III), the Cantonal Government of Berne intends to implement its planned tax strategy in two stages. In a first stage, the profit tax burden is to be reduced from the current 21.64% to 20.20% by 2019 and to 18.71% by 2020, before being reassessed in a second stage in 2021.

Decisions of the Swiss Federal Supreme Court (calendar week 13)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 27 March to 2 April 2017.

Decisions of the Swiss Federal Administrative Court (calendar week 13)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 27 March to 2 April 2017.

ESTV Newsletter Q1/2017

In its quarterly newsletter, the Federal Tax Administration (FTA) provides information on current topics in tax law. In the current issue Q1/2017 it informs among other things about the current developments concerning the tax proposal 17 (formerly Corporate Tax Reform III) and the VAT rates as of January 1, 2018.

Draft of the FTA for the specification of the VAT sector info 10 (transport companies of public and tourist transport)

On 3 April 2017, the Swiss Federal Tax Administration (FTA) published a first draft for the selective specification of the VAT sector info 10 (public and tourist transport companies).

Federal Council rejects counter-proposal to popular initiative "Yes to the protection of privacy

The Federal Council rejects the direct counter-proposal to the popular initiative "Yes to the protection of privacy". This is the result of the Federal Council's statement to the Economic Commission of the Council of States (WAK-S), which the Federal Council adopted at its meeting on 5 April 2017.

Federal Supreme Court decision of 17 March 2017: No administrative assistance for data stolen in Switzerland

A request for assistance from a State may not be acted upon if it violates the principle of good faith, in particular if it is based on information obtained through offences punishable under Swiss law, such as the theft of data.

Federal Council opens consultation procedure for higher deductions from costs of third degree childcare

On 5 April 2017, the Federal Council opened the consultation procedure on the tax treatment of third childcare costs. According to this, third-childcare costs should be more tax-deductible. In the case of direct federal tax, a maximum of CHF 25,000 should be allowed for deduction, while the cantons are obliged to grant a deduction of at least CHF 10,000.

Adjustments to the price lists relating to direct federal tax 2016 (6 April 2017)

On 6 April 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

FTA publishes understanding agreements on the DTA with the United Kingdom

On 6 April 2017, the State Secretariat for International Financial Matters (SIF) published two understanding agreements on the double taxation agreement with Great Britain (DTA CH-UK).

Decisions of the Swiss Federal Supreme Court (calendar week 14)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 3 to 9 April 2017.

Decisions of the Swiss Federal Administrative Court (calendar week 14)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 3 to 9 April 2017.

Hearings on tax submission 17 (first round completed)

On 10 April 2017, the steering body consisting of the Confederation and the cantons concluded a first round of hearings with the political parties, the cities, the municipalities, the churches and the business community on Tax Bill 17 (formerly Corporate Tax Reform III). There is a broad consensus on the need and objectives of this project.

Canton of Zug plans moderate tax increase

The cantonal government of Zug is planning a moderate tax increase to generate additional revenue of around CHF 50 million in order to ease the burden on the state budget.

Special VAT rate for accommodation services - Federal Council in favour of temporary extension

The Federal Council agrees to a further temporary extension of the special VAT rate of 3.8% for accommodation services until the end of 2027. On 12 April 2017, it adopted an opinion to this effect for Parliament.

Selected parliamentary business in tax matters at federal level (13 April 2017)

On 13 April 2017, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.

Decisions of the Swiss Federal Administrative Court (calendar week 15)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 10 to 16 April 2017.

Decisions of the Swiss Federal Supreme Court (calendar week 15)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 10 to 16 April 2017.

Representations of the FDK and the municipal level confirm the necessity of the tax proposal 17

The members of the Conference of Cantonal Finance Directors (FDK) and delegations of the Swiss Association of Municipalities (SGV), the Swiss Association of Cities and Towns (SSV) and the Conference of Municipal Finance Directors (KSFD) held an informal exchange of views on the key parameters of the tax proposal 17 (SV17) and agree on the necessity and objectives of the project, which as an overall package is to be driven forward rapidly.

Fiscal revenues of the Confederation 2016

The statistics published on 21 April 2017 by the Federal Tax Administration (FTA) provide information on the fiscal revenues of the Confederation in 2016 and on taxation principles.

Decisions of the Swiss Federal Administrative Court (calendar week 16)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 17 to 23 April 2017.

Decisions of the Swiss Federal Supreme Court (calendar week 16)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 17 to 23 April 2017.

Adjustments to the price lists relating to direct federal tax 2016 (27 April 2017)

On 27 April 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

FTA publishes understanding agreement on DTA with Liechtenstein

On 27 April 2017, the State Secretariat for International Financial Matters (SIF) published an understanding agreement on the double taxation agreement (DTA) with Liechtenstein.

Tax deductibility of early repayment penalty in the event of mortgage dissolution

On 28 April 2017, the Swiss Federal Supreme Court published two decisions scheduled for official publication as well as a media release concerning the deductibility of the early repayment penalty in the event of mortgage dissolution.

Decisions of the Swiss Federal Supreme Court (calendar week 17)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 24 to 30 April 2017.

Decisions of the Swiss Federal Administrative Court (calendar week 17)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 24 to 30 April 2017.

Special VAT rate for accommodation services - National Council wants to anchor special rate permanently in VAT Act

In a special session on 4 May 2017, the National Council opposes the majority motion of its Commission for Economic Affairs and Taxes (WAK-N) and intends to anchor the special rate of 3.8% for accommodation services permanently in the VAT Act.

Repayment of unlawfully levied VAT on radio and television licence fees

In a special session on 4 May 2017, the National Council adopted a motion concerning the repayment of unlawfully levied VAT on radio and television licence fees.

Decisions of the Swiss Federal Administrative Court (calendar week 18)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 1 to 7 May 2017.

Decisions of the Swiss Federal Supreme Court (calendar week 18)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 1 to 7 May 2017.

Post-analysis of Economiesuisse for the vote on USR III

On 10 May 2017, Economiesuisse published a media release concerning the post-analysis to reject the Corporate Tax Reform III (USR III).

Council of the Canton of Basel-Stadt submits a proposal for a procedure for deducting taxes from salaries

The Government Council of Basel-Stadt submits to the Grand Council of the Canton of Basel-Stadt a proposal for the partial revision of the Tax Act in order to introduce a procedure for the direct deduction of taxes from wages at cantonal level. The proposal is the subject of political debate.

Adjustments to the price lists regarding the direct federal tax 2016 (11 May 2017)

On 11 May 2017, the Federal Tax Administration (FTA) published various adjustments to the price lists (ICTax) concerning the Direct Federal Tax 2016.

Decisions of the Swiss Federal Supreme Court (calendar week 19)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 8 - 14 May 2017.

Decisions of the Swiss Federal Administrative Court (calendar week 19)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 8 to 14 May 2017.

Draft of the FTA for the selective specification of the VAT info 03 (group taxation)

On 16 May 2017, the Federal Tax Administration (FTA) published a first draft of a selective amendment to VAT Info 03 (group taxation).

Decisions of the Swiss Federal Administrative Court (calendar week 20)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 15 to 21 May 2017.

Decisions of the Swiss Federal Supreme Court (calendar week 20)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 15 to 21 May 2017.

Schaffhausen: Partial taxation of dividends will not be lifted

With a yes vote of 41.9%, a popular initiative entitled "No tax gifts for major shareholders" was rejected, which provided for the abolition of partial taxation of dividends in the canton of Schaffhausen.

Lucerne: Increase of the state tax rate for 2017 to 1.70 units was rejected

With 54.34% (provisional final result) on 21 March 2017, the voters in the Canton of Lucerne rejected an increase in the state tax rate for 2017 to 1.70 units.

Ticino: Introduction of a uniform refuse collection fee

In the canton of Ticino, there will be a uniform regulation on the waste disposal fee in future.

Tax Jobs

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Voser Attorneys at Law KIG - Attorney at Law specializing in tax law (80-100%)

Are you a team player with an entrepreneurial mindset and motivated to actively shape your professional future with us? To strengthen our legal and tax law team, we are looking for a lawyer specializing in tax law (80-100%) with immediate effect or by arrangement.

Further information (original advertisement)

Gfeller + Partner AG - Certified tax expert (f/m/d)

We are a medium-sized, client-oriented auditing and (tax) consulting firm with offices in Langenthal and Bern. We are looking for a motivated and ambitious person to join our team in Bern or Langenthal as a qualified tax expert (m/f/d) with immediate effect or by arrangement.

Further information (original advertisement)

Probst Partner AG - Certified tax expert / Certified tax expert (60-100%)

Probst Partner AG is an internationally active law firm based in Winterthur. To strengthen our team, we are looking for a qualified tax expert (60-100%) with immediate effect or by arrangement.

Further information (original advertisement)

Cantonal Tax Office Zurich - Tax Commissioner Inheritance and Gift Tax 80-100 %

Around 750 employees work at the Canton of Zurich Tax Office. In accordance with its legal mandate, the Tax Office manages the enforcement of tax laws and ensures correct and consistent tax assessments and uniform tax collection. The Tax Office of the Canton of Zurich assesses and collects all taxes that are not assigned to another authority. The Estates Department is responsible in particular for the assessment of inheritance and gift tax as well as the assessment of ordinary taxes in connection with deaths. You can specialize further in tax law and count on a competent network to answer any questions you may have. We are looking for the right person to join our team with immediate effect or by arrangement.

Further information (original advertisement)

Wenger Plattner - Tax experts or in training to become a tax expert (m/f/d, 80-100 %)

We are a law firm run as a partnership with around 100 employees at our offices in Basel, Küsnacht-Zurich and Bern. To strengthen our team in Küsnacht-Zurich, we are looking for a tax expert or a tax expert in training (m/f/d, 80-100 %) with immediate effect or by arrangement.

Further information (original advertisement)

Niederer Kraft Frey AG - Experienced tax expert (m/f/d), Zurich

The strength of our law firm is the people who work for us. We are an internationally oriented law firm with over 230 employees in Zurich and Geneva.

To strengthen our Tax and Private Client team in Zurich, we are looking for an experienced tax expert (m/f/d) for the support of demanding tax mandates of national and international clients in the context of tax planning and tax compliance, transactions and restructurings, the support of tax audits and appeal proceedings and many other challenging aspects.

Further information (original advertisement)

Baker McKenzie Switzerland AG - Senior Tax Advisor (m/f/d, 80-100%)

Are you interested in challenging international or national tax cases? Are you a tax expert and would like to gain an insight into the day-to-day work of a global law firm? Then don't hesitate for long. For the further expansion of our tax law practice in Zurich, we are looking for an excellently trained and innovative colleague (m/f/d, 80-100%) to join us in advising our clients in Switzerland and around the world and to work on cross-border projects with colleagues.

Further information (original advertisement)

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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.

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.

Seminars & Events

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ISIS) - Taxation of spouses in an international relationship - New Federal Supreme Court precedent on tax separation | December 5, 2024

The Federal Supreme Court has issued an important ruling on the tax separation of international spouses. The transfer of debts and debt interest as well as maintenance payments was clarified. In our webinar, we present the important findings from this ruling.

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Projectos Seminar - News on the withholding tax procedure - from practice for practice | November 7, 2024

Our two experts from the Zurich Cantonal Tax Office, withholding tax department, will be happy to inform you about the innovations, changes in practice and current case law. Structured and practical.

Seminar overview & further information (on site)

Seminar overview & further information (online)

fisca - Continuing education in tax practice

fisca has been offering practical training in the field of tax law and related specialist areas such as pensions, accounting and law since 2013.

The central concern in knowledge transfer is consistent practical relevance, a high degree of topicality and the use of competent speakers from administration, teaching and consulting.

Seminar overview & further information

SwissAccounting - Annual financial statement planning 2024/2025

Our seminars cover the latest and most important topics and are taught in a practical way by top speakers. All seminars (except Bern) take place in hybrid form. This means that you can decide for yourself whether you would like to take part on site or online via Zoom.

‍Furtherinformation & registration for online participation

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