WAK of the National Council approves Tax Proposal 17 (SV17) by a narrow majority
At its meeting on 3 September 2018, the Committee for Economic Affairs and Taxes of the National Council (WAK-N) approved Tax Bill 17 (SV17) by a narrow majority.
Federal Council adopts dispatch on DTA with Brazil
At its meeting on 5 September 2018, the Federal Council adopted the dispatch on the double taxation agreement (DTA) in the area of income taxes with Brazil.
Tax submission 17: FDK publishes a letter to the members of the National Council
On 7 September 2018, the Conference of Cantonal Finance Directors (FDK) published a letter on Tax Bill 17 (SV17) to the members of the National Council.
Decisions of the Swiss Federal Administrative Court (CW 36 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of September 3 - 9, 2018.
National Council approves tax proposal 17 (SV17)
On September 12, 2018, the National Council discussed Tax Proposal 17 (TP17). The two chambers (Council of States and National Council) are largely in agreement on the structure of SV17. The only remaining differences are on the municipal article and the capital contribution principle (CDP).
Decisions of the Swiss Federal Administrative Court (CW 37 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 September 2018.
Decisions of the Swiss Federal Supreme Court (CW 37 - 2018)
Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of September 10 - 16, 2018.
VAT: Publication of the drafts of the practice statements of the VAT Department (17 September 2018)
The Federal Tax Administration (FTA) published new drafts on VAT practice (revMWSTG) on September 17, 2018
Federal Council approves entry into force of revised conscription substitute tax
At its meeting on 14 September 2018, the Federal Council decided to bring the revised Federal Act on the Military Compulsory Replacement Tax (WPEG) into force on 1 January 2019.
Adjustment of the withholding tax law concerning the refund of withholding tax in the event of non-declaration
According to the message on an amendment to the Withholding Tax Act of 28 March 2018, the claim for a refund of withholding tax in the event of failure to declare a benefit subject to withholding tax in the tax return will no longer be forfeited if a subsequent declaration is made or the tax authorities offset the benefit.
Motion: "No forfeiture on withholding tax"
In its session of 10 September 2019, the Council of States rejected a motion instructing the Federal Council to amend the Withholding Tax Act so that individuals resident in Switzerland do not forfeit the refund of withholding tax due to inadvertent or negligent failure to declare or false declaration, as long as it is guaranteed that the investment income subject to withholding tax will be taxed. The concerns of the motion have already been met with the revision of the Withholding Tax Act (VStG).
Motion: "Stop the tax penalty in pillar 3b. In the case of a capital withdrawal, tax the income share instead of the capital contribution".
In its meeting on 10 September 2019, the Council of States adopted a motion to instruct the Federal Council to submit to parliament an amendment to the DBG and the StHG so that, in the case of surrenderable pillar 3b pension insurance policies, the surrender sum (during life) and the premium refund (after death) are taxed at the actual share of earnings (departure from the improper 40 percent rule).
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (18 September 2018)
On 18 September 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Introduction of automatic exchange of information on financial accounts with the Republic of Singapore and Hong Kong and with other partner countries
On 17 September 2018, the Council of States discussed the message of 9 May 2018 on the introduction of automatic information exchange on financial accounts with Singapore and Hong Kong from 2018/ 2019 and with other partner states from 2019/2020.
Federal law on the tax treatment of financial sanctions
On September 18, 2018, the National Council discussed the dispatch on the Federal Act on the Tax Treatment of Financial Sanctions.
Calculation of the participation deduction for too-big-to-fail instruments
According to the dispatch of February 14, 2018 on the Federal Act on the Calculation of the Participation Deduction for Too-Big-to-Fail Instruments, the calculation of the participation deduction for group parent companies of systemically important banks is to be corrected selectively.
Council of States approves tax bill 17 (SV17)
On 17 September 2018, the Council of States discussed tax bill 17 (SV17) and approved the National Council's draft. The template is thus cleaned up.
Motion: "Harmonisation of interest rates for federal tax exemptions"
In its session of 10 September 2019, the Council of States adopted a motion to instruct the Federal Council to harmonise the interest rates in federal tax decrees in such a way as to establish a generally applicable default and refund interest rate.
Decisions of the Swiss Federal Administrative Court (CW 38 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 17 - 23 September 2018.
Decisions of the Swiss Federal Supreme Court (CW 38 - 2018)
Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of September 17 - 23, 2018.
Council of States adopts amendment to DTA with Ecuador
At its meeting on 24 September 2018, the Council of States adopted an amendment to the double taxation agreement (DTA) with Ecuador.
Council of States adopts DTA with Zambia
At its meeting on 24 September 2018, the Council of States adopted a new double taxation agreement (DTA) with Zambia
Parliament wants tax breaks for start-ups
Parliament wants to improve the tax situation of start-ups and their employees. Following the National Council, the Council of States has now also adopted a motion to this effect on 24 September 2018, which aims to ensure competitive tax treatment of start-ups (including their employee shareholdings).
Parliament approves federal law on tax reform and AHV financing (STAF; formerly SV17)
In their final vote on 28 September 2018, the National Council and Council of States passed the Federal Law on Tax Reform and OASI Financing (STAF; formerly Tax Bill 17, SV17). In the process, amendments were made to the bill right up to the last minute.
Council of States adopts motion "Value added tax liability of online platforms for sales from abroad to Switzerland
In its session of 24 September 2018, the Council of States adopted a motion requesting the Federal Council to take measures to make foreign online marketplaces and service platforms subject to value-added tax when supplying goods or services to Switzerland.
Decisions of the Swiss Federal Administrative Court (CW 39 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 24 - 30 September 2018.
Decisions of the Swiss Federal Court (CW 39 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 September 2018.
Parliament approves amendment of the Withholding Tax Act concerning the refund of withholding tax in the event of non-declaration
In the final vote, Parliament adopted a bill to amend the Withholding Tax Act, under which the right to a refund of withholding tax in the event of failure to declare a service subject to withholding tax in the tax return is no longer forfeited if a subsequent declaration is made or the tax authority offsets the service.
VAT: Publication of the drafts of the practice statements of the VAT Department (4 October 2018)
On 4 October 2018, the Federal Tax Administration (FTA) published a new first draft for the definition of practice in the consultative body.
AIA: First exchange of information on some 2 million financial accounts
The Federal Tax Administration (FTA) has exchanged information on financial accounts for the first time. The exchange takes place within the framework of the global standard for automatic information exchange (AIA).
Protocol of amendment to the DTA with Latvia enters into force
The Protocol amending the double taxation agreement (DTA) between Switzerland and Latvia in the area of taxes on income and wealth entered into force on 3 September 2018. It shall take effect from 1 January 2019.
Decisions of the Swiss Federal Administrative Court (CW 40 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 1 - 7 October 2018.
Decisions of the Swiss Federal Court (CW 40 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 1 - 7 October 2018.
Remuneration, default and refund interest rate for direct federal tax for the calendar year 2019
The Federal Department of Finance (FDF) has decided to continue not to pay any refund interest for the calendar year 2019 on amounts of direct federal tax paid early. The default / refund interest rate also remains unchanged.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (9 October 2018)
On 9 October 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Decisions of the Swiss Federal Administrative Court (CW 41 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 October 2018.
Decisions of the Swiss Federal Court (CW 41 - 2018 )
Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of October 8 - 14, 2018.
Selected parliamentary business in tax matters at federal level (19 October 2018)
The FTA has published a revised version of the overview of selected parliamentary business in the tax area at federal level.
FTA publishes circular "Interest rates in the area of direct federal tax for the calendar year 2019 / maximum pillar 3a deductions in the 2019 tax year
On 18 October 2018, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2019 / maximum pillar 3a deductions in the 2019 tax year".
Extension of the list for the exchange of country-specific reports and adaptation of ALBAV
At its meeting on 17 October 2018, the Federal Council decided to extend the exchange of country-specific reports to other states. It also adopted an amendment to the Regulation concerning the international automatic exchange of country-specific reports by multinational corporations (ALBAV).
Decisions of the Swiss Federal Supreme Court (CW 42 - 2018)
Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of October 15 - 21, 2018.
Decisions of the Swiss Federal Administrative Court (CW 42 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 October 2018.
Updated overview of the changes in tax law and ordinances with effect from 2019-2021
The Swiss Federal Tax Administration (FTA) has updated the list of changes to laws and ordinances in tax and duty law with effect from 2019.
Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters (SIF) has concluded a new consultation agreement between Switzerland and Germany on the reasonableness of returning to the place of residence of frontier workers.
Double taxation agreement with Kosovo enters into force
The double taxation agreement (DTA) in the area of income taxes between Switzerland and Kosovo entered into force on 10 October 2018. The Agreement shall take effect from 1 January 2019.
Decisions of the Swiss Federal Court (CW 43 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 22 - 28 October 2018.
Decisions of the Swiss Federal Administrative Court (CW 43 - 2018)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 22 - 28 October 2018.
Decisions of the Swiss Federal Administrative Court (CW 44 - 2018)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 29 October - 4 November 2018.
VAT: Publication of the draft practice definitions of the VAT Main Division (November 2, 2018)
On 2 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
Decisions of the Swiss Federal Court (CW 44 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 29 October - 4 November 2018.
VAT: Publication of the drafts of the practice definitions of the VAT Department (9 November 2018)
On 9 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
Marriage penalty: Federal Council publishes final report "External review of the estimation methods and statistical material of the FTA".
Estimates of the number of persons affected by the marriage penalty remain subject to uncertainty due to the insufficient statistical basis for direct federal tax. An external expert recommends a broader database for the Federal Tax Administration (FTA). On 7 November 2018, the Federal Council provided information on the results of the expert report.
Protocol of Amendment to the DTA with Ghana enters into force
The Protocol of Amendment to the Double Taxation Convention (DTA) in the area of taxes on income, wealth and capital gains between Switzerland and Ghana entered into force on 29 October 2018.
Tax statistics of natural and legal persons 2015
On 5 November 2018, the Federal Tax Administration (FTA) published the statistics on direct federal tax and wealth for the year 2015.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2016, 2017 and 2018 (6 November 2018)
On 6 November 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Decisions of the Swiss Federal Court (CW 45 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 11 November 2018.
Decisions of the Swiss Federal Administrative Court (CW 45 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 November 2018.
Commission suspends consultation on DTA with Saudi Arabia
In the wake of the murder of journalist Yamal Khashoggi, the Commissions for Economic Affairs and Taxation (CAB-N) have decided to suspend deliberations on the agreement with Saudi Arabia until the Federal Council has thoroughly reviewed Switzerland's relations with Saudi Arabia.
No new principal companies and Swiss Finance Branches from 2019
In the course of the tax bill and AHV financing (STAF), the Federal Tax Administration (FTA) will no longer apply the federal practices regarding principal companies and Swiss Finance Branches to companies wishing to use these practices for the first time from 2019.
Decisions of the Swiss Federal Court (CW 46 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 November 2018.
Decisions of the Swiss Federal Administrative Court (CW 46 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 November 2018.
Dossier tax information "environmental taxes" updated
The article "Environmental charges" from the tax information dossier has been updated.
Corporate levy for radio and television
From 1 January 2019, the Federal Tax Administration (FTA) will levy the corporate tax on radio and television. With the portal ESTV SuisseTax "Abgabe Radio TV" the FTA simplifies the payment of the company levy.
VAT registration for mail order companies
On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.
Decisions of the Swiss Federal Administrative Court (CW 47 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of November 19 - 25, 2018.
Decisions of the Swiss Federal Court (CW 47 - 2018 )
Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of November 19 - 25, 2018.
Tax burden in cantons and municipalities
The Federal Department of Finance (FDF) has published a press release on the Tax Utilization Index 2019, which compares the tax burden in the cantons and municipalities.
FTA publishes the first withholding tax rates in 2019
The Federal Tax Administration (FTA) has published the first withholding tax rates for 2019.
Decisions of the Swiss Federal Administrative Court (CW 48 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 26 November - 2 December 2018.
Decisions of the Swiss Federal Court (CW 48 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 26 November - 2 December 2018.
DTA with Pakistan in force
The new double taxation agreement (DTA) between Switzerland and Pakistan entered into force on 29 November 2018.
Motion "Fees at federal level. Compliance with the equivalence and cost recovery principle".
The Motion "Fees at the federal level. Compliance with the principle of equivalence and cost recovery" was accepted by both parliamentary councils.
MWST: First draft on the topic of community published
On 4 December 2018, the Federal Tax Administration (FTA) published a new first draft, which will be submitted to the advisory body and interested parties for practical consultation.
Federal Council approves study on robotization and its effects
At its meeting on 7 December 2018, the Federal Council approved a prospective study on the effects of robotization in the economy on taxation and on the financing of social insurance.
Federal Council opens consultation on the introduction of the AIA with 18 other countries
At its meeting on 7 December 2018, the Federal Council opened the consultation procedure on the introduction of automatic information exchange on financial accounts (AIA) with 18 other states and territories.
Decisions of the Swiss Federal Administrative Court (CW 49 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 December 2018.
Decisions of the Swiss Federal Court (CW 49 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 3 - 9 December 2018.
Adjustment of the price list regarding the Direct Federal Tax 2018 (15 December 2018)
On 15 December 2018, the Swiss Federal Tax Administration (FTA) published an adjustment to the list of prices (ICTax) regarding the Federal Direct Tax 2018.
Federal Council wants to further improve framework conditions for Blockchain/DLT
On 7 December 2018, the Federal Council adopted a report on the legal framework for block chain and distributed ledger technology (DLT) in the financial sector.
Publication of the withholding tax rates for pension benefits from 2019
On 13 December 2018, the Federal Tax Administration (FTA) published the withholding tax rates for pension benefits from 2019 onwards and other publications in the area of withholding tax.
Decisions of the Swiss Federal Supreme Court (CW 50 - 2018)
Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of December 10 - 16, 2018.
Decisions of the Swiss Federal Administrative Court (CW 50 - 2018 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 December 2018.
Tax Information Agreement (SIA) with Brazil entered into force
The Tax Information Agreement between Switzerland and Brazil entered into force on 4 January 2019 and is applicable from 1 January 2020.
Decisions of the Swiss Federal Court (CW 5 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 28 January - 3 February 2019.
Circular "List of providers of recognised pension products of tied pension provision (pillar 3a)
On 8 February 2019, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b endowment insurance policies eligible for surrender".
Decisions of the Swiss Federal Administrative Court (CW 6 - 2019 )
Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of February 4 - 10, 2019.
Decisions of the Swiss Federal Administrative Court (CW 7 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 February 2019.
Federal Council recommends acceptance of the tax bill and AHV financing (STAF)
In the view of the Federal Council, the bill offers a balanced solution to two pressing problems. It secures jobs and tax revenues and at the same time strengthens the AHV. The Federal Council therefore recommends that the Federal Tax Reform and OASI Financing Act (STAF, formerly SV17) be adopted.
Decisions of the Swiss Federal Administrative Court (CW 8 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 February 2019.
FTA publishes withholding tax rates TI and Switzerland for 2020
On 13 and 14 January 2020, the Federal Tax Administration FTA published the new withholding tax rates TI and for Switzerland as a whole.
Specialised information concerning the levy on radio and television "Associations of autonomous community services
Autonomous departments of the same municipality can merge to form a taxable entity. Consequently, only the merger is liable to pay the corporate tax (Art. 70 para. 2 RTVA) and not the individual members.
Radio TV and VAT Group corporate tax
Companies under uniform management can form a VAT group for the declaration of value added tax (VAT).
OECD publishes various tax information on Covid-19
On 3 April 2020, the Organisation for Economic Cooperation and Development (OECD) published recommendations on the impact of the COVID 19 crisis on cross-border workers and other related cross-border issues.
FTA - Access to penal decisions of the FTA
Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.
Federal Council supports abolition of imputed rental value
The Federal Council is asking Parliament to approve the proposal of the Council of States' Committee for Economic Affairs and Taxation (WAK-S), which proposes a change to the home ownership taxation system. At the same time, it is proposing amendments to key parameters.
Canton of Zurich - Use of the current tax value from the 2021 tax period for unlisted securities
From the 2021 tax period, the current tax value will be used as the asset tax value of unlisted securities (previously tax value of the previous year).
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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.
PMS Schönenberger AG - Client Manager Fiduciary/Tax (a) 80-100%
Shape your career in the fiduciary environment with a focus on taxes
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.
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.
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.
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.
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.
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.
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Increase the reach of your job advertisement!
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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.
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.
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.
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.
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