VAT: Transitional regulation in connection with the revision of the Therapeutic Products Act
The revised Therapeutic Products Act (HMG) came into force on 1 January 2019. This requires an adaptation of Art. 49 of the Value Added Tax Ordinance (MWSTV), which is expected to take effect on 1 April 2019.
FTA publishes tax folder for 2018
On 28 December 2018, the Federal Tax Administration (FTA) launched the 2018 Tax Folder.
Media release of the Zurich Finance Directorate regarding voluntary announcements in 2018
On 4 January 2019, the Finance Directorate of the Canton of Zurich published a media release in which the number of entries, the number of closed cases or cases still to be processed, the after-taxes incurred, the declared assets and the average yield per case of voluntary declarations closed in 2018 are published.
Decisions of the Swiss Federal Court (CW 1 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 31 December 2018 to 6 January 2019.
Decisions of the Swiss Federal Court (CW 51/52 - 2018 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 17 - 23 December 2018 (CW 51 ) and in the week of 24 - 30 December (CW 52 ).
Decisions of the Swiss Federal Court (CW 2 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 7 to 13 January 2019.
Dossier Tax Information "New Financial Regulation 2021"
New article "New Financial Regulation 2021" in the tax information dossier.
Tax submission and AHV financing (STAF): vote on 19 May 2019
On 16 January 2019, the Federal Council decided to put the tax proposal and AHV financing (STAF, formerly SV17) to a vote on 19 May 2019, provided that the referendum was successful.
Selected parliamentary business in tax matters at federal level (11 January 2019)
On 11 January 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
ESTV corrects withholding tax rates 2019
The Federal Tax Administration (FTA) has made various adjustments to the withholding tax rates for 2019.
ESTV publishes circular "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DBA overviews for withholding tax")
On 18 January 2019, the Federal Tax Administration (FTA) published a circular entitled "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DTA overviews for withholding tax").
Decisions of the Swiss Federal Court (CW 3 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 14 to 20 January 2019.
Decisions of the Swiss Federal Administrative Court (CW 1-3 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 31 December 2018 to 20 January 2019.
Switzerland and Ukraine sign Protocol of Amendment to the DTA
On 24 January 2019, Switzerland and Ukraine signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.
Overview of amendments to laws and ordinances in tax law with entry into force 2020 - 2022
The Swiss Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances in tax law with effect from 2020.
SIF updates position on taxation of digital economy
The State Secretariat for International Financial Matters (SIF) updated its position on the taxation of the digital economy on 15 January 2019 (see our contribution of 11 March 2018).
FTA updates the publication "Tax burden in an international comparison".
On 25 January 2019, the Federal Tax Administration (FTA) updated the publication "Tax burden in an international comparison" and launched the 2018 version.
Decisions of the Swiss Federal Court (CW 4 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 21 to 27 January 2019.
Decisions of the Swiss Federal Administrative Court (CW 4 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 21 to 27 January 2019.
Tax-deductible interest rates 2019 for advances or loans in Swiss francs and foreign currencies
On 31 January 2019 and 1 February 2019, the Swiss Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for the year 2019.
VAT: Revised first draft on the subject of crypto currencies published
On 29 January 2019, the Federal Tax Administration (FTA) published a revised first draft on the subject of crypto currencies, which will be submitted to the consultative body and interested parties for practical consultation.
Technical information "Withholding tax according to DBA" has been updated
The State Secretariat for International Financial Matters (SIF) has updated the overviews on the contractual limitations of foreign taxes, on the tax relief for Swiss dividends and interest and on the countries whose agreements contain abuse provisions.
Decisions of the Swiss Federal Administrative Court (CW 5 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 28 January to 3 February 2019.
Judgment of the Federal Administrative Court A-714/2018 (import of works of art by Mr Schwarzenbach)
The judgment of the Federal Administrative Court of 23 January 2019 (A-714/2018) was based on the following (abridged) facts (see also the corresponding contribution to the judgment in the NZZ of 1 February 2019):
Statistics on the capital contribution principle published
The Federal Tax Administration (FTA) has published the capital contributions, repayments and other changes in connection with the capital contribution principle.
FTA publishes withholding tax treatment of winnings from the Money Gaming Act
On 6 February, the Federal Tax Administration (FTA) published a specialist information on the withholding tax treatment of winnings from the Money Gaming Act.
Referendum against the tax bill and AHV financing (STAF) successfully passed: Vote on 19 May 2019
The referendum against the Federal Act on Tax Reform and AHV Financing (STAF, formerly SV17) has been formally held. The STAF will therefore be put to the vote on 19 May 2019.
Decisions of the Swiss Federal Court (CW 6 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 4 to 10 February 2019.
Adjustment of the price list regarding the Direct Federal Tax 2018 (11 February 2019)
On 11 February 2019, the Federal Tax Administration (FTA) published an adjustment to the price list (ICTax) for the Direct Federal Tax 2018.
VAT: Publication of the drafts of the practice statements of the VAT Department (14 February 2019)
On 14 February 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
Decisions of the Swiss Federal Court (CW 7 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 11 to 17 February 2019.
Adjustment of the price lists regarding the Direct Federal Tax 2017 and 2018 (25 February 2019)
On 25 February 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) and the lists of free shares 2017 and 2018 concerning direct federal tax.
Federal Council opens consultation on amendment of AIA legal bases
At its meeting on 27 February 2019, the Federal Council opened consultations on the revision of the Federal Act and the Ordinance on the International Automatic Exchange of Information in Tax Matters (AIA). The aim is to implement recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).
Decisions of the Swiss Federal Court (CW 8 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 18 to 24 February 2019.
Decisions of the Swiss Federal Court (CW 9 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 25 February to 3 March 2019.
Decisions of the Swiss Federal Administrative Court (CW 9 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 25 February to 3 March 2019.
Health insurance premiums - Increase in flat-rate deductions for direct federal tax
The Lehmann motion "Making health insurance premiums tax-deductible under the KVG" (15.4027) was not accepted. However, the motion Grin (17.3171) concerning the increase of the lump sum deductions for the direct federal tax to compensate the explosion of the health insurance premiums was accepted by the Council of States.
Motion "VAT for foreign tour operators" transferred to the relevant commission for preliminary examination
The motion "VAT for foreign tour operators" (18.4194) is assigned to the commission of the Council of States for preliminary consultation.
Council of States approves DTA with Brazil
The Council of States has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.
Council of States approves DTA with the United Kingdom
The Council of States approved the dispatch of 22 August 2018 approving a protocol amending the double taxation agreement (DTA) between Switzerland and the United Kingdom.
Decisions of the Swiss Federal Administrative Court (CW 10 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 4 to 10 March 2019.
SIF publishes Understanding on DTA between Switzerland and Colombia
On 5 March 2019, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (Agreement) on the Agreement between the Swiss Confederation and the Republic of Colombia on the Avoidance of Double Taxation in the Field of Taxes on Income and Assets of 26 October 2007 (Swiss-Colombian DTA).
Entry into force of the participation deduction for systemically important banks as of 1 January 2019
At its meeting on 8 March 2019, the Federal Council decided that the Federal Act on the Calculation of Participation Deductions for Systemically Important Banks (see also our contribution of 22 September 2018) would come into force retroactively to 1 January 2019.
Decisions of the Swiss Federal Court (CW 10 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 4 to 10 March 2019.
Adjustment of the price list regarding the direct federal tax 2018 (11 March 2019)
On 11 March 2019, the Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) concerning the Direct Federal Tax 2018.
Article "Real estate tax" from the tax information dossier updated
The article "Real estate tax" from the tax information dossier has been updated.
VAT: Publication of the drafts of the practice statements of the VAT Department (14 March 2019)
On 14 March 2019, the Federal Tax Administration (FTA) published various drafts on VAT practice.
Decisions of the Swiss Federal Court (CW 11 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 11 - 17 March 2019.
Decisions of the Swiss Federal Administrative Court (CW 11 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 11 to 17 March 2019.
Article "Federal withholding tax" from the tax information dossier updated
The article "Swiss federal withholding tax" from the tax information dossier has been updated.
Parliament approves DBA with United Kingdom in final vote
The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a Protocol amending the Double Taxation Convention between Switzerland and the United Kingdom.
Parliament approves multilateral agreement to implement tax agreement-related measures to prevent profit reduction and profit transfer
The Parliament (Council of States and National Council) has approved the Federal Decree approving the multilateral agreement on the implementation of tax convention-related measures to prevent the reduction and transfer of profits.
Parliament approves DBA with Brazil in final vote
The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.
Decisions of the Swiss Federal Administrative Court (CW 12 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 18 to 24 March 2019.
Decisions of the Swiss Federal Court (CW 12 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 18 to 24 March 2019.
Adjustment of the price lists regarding the Direct Federal Tax 2017 and 2018 (27 March 2019)
On 27 March 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) for direct federal tax and the lists of free shares for 2017 and 2018.
In its statement, FDK recommends the rejection of the parliamentary initiative to strengthen auditing and supervisory competencies in the DBG.
The Finance Commission of the National Council (FK-NR) has submitted a parliamentary initiative in which it decides to adapt the legal regulation in the DBG in such a way that the auditing and supervisory competencies in the DBG are strengthened.
FTA Circular on printed matter Direct federal tax, flat-rate tax credit and additional tax retention USA for 2019
The Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2019 tax period for the attention of the cantonal administrations for direct federal tax and the central withholding tax authorities of the cantons.
Decisions of the Swiss Federal Administrative Court (CW 13 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 25 to 31 March 2019.
Decisions of the Swiss Federal Court (CW 13 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 25 to 31 March 2019.
Selected parliamentary business in tax matters at federal level (5 April 2019)
On 5 April 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
Decisions of the Swiss Federal Court (CW 14 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 1 - 7 April 2019.
Decisions of the Swiss Federal Administrative Court (CW 14 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 1 to 7 April 2019.
VAT: Publication of new or revised first drafts of the practical regulations of the VAT Department
On 11 April 2019, the Federal Tax Administration (FTA) published new or revised initial drafts, which were submitted to the consultative body and interested parties for practical consultation.
Decisions of the Swiss Federal Administrative Court (CW 15 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 8 to 14 April 2019.
Federal Supreme Court overrules vote on marriage penalty
The Federal Supreme Court repeals the 2016 vote on the popular initiative "For Marriage and Family - Against the Marriage Penalty". The incomplete and intransparent information provided by the Federal Council had violated the freedom of voters to vote. In view of the narrow rejection of the proposal and the seriousness of the irregularities, it was possible that the result of the vote could have been different.
Decisions of the Swiss Federal Court (CW 15 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 8 - 14 April 2019.
Federal Council opens consultation on STAF ordinances concerning equity capital interest deduction and the crediting of foreign withholding taxes
On 10 April 2019, the Federal Council sent the ordinances on the implementation of the STAF (tax reform and AHV financing) for consultation.
Tax Practice Basel-Landschaft (Edition March 2019)
The tax administration of the Canton of Basel-Landschaft has published its tax practice (BLStPra) edition March 2019.
Tax Practice Basel-Stadt (Edition March 2019)
The tax administration of the Canton of Basel-Stadt has published its tax practice (BStP) edition March 2019.
Decisions of the Swiss Federal Administrative Court (CW 17 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 22 to 28 April 2019.
Decisions of the Swiss Federal Court (CW 16 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 15 to 21 April 2019.
Decisions of the Swiss Federal Court (CW 17 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week 22 - 28 April 2019.
VAT: Publication of the drafts of the practice statements of the VAT Department (3 May 2019)
On 3 May 2019, the Federal Tax Administration (FTA) published new initial drafts, which will be submitted to the consultative body and interested parties for practical consultation.
Clarification on legal information and advance tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the Code of Conduct on the provision of legal information and rulings in the areas of value-added tax and business taxation for radio and television as well as advance tax assessments (tax rulings) for the areas of direct federal tax, withholding tax and stamp duties.
Federal Council lowers tariffs for the textile industry
At its meeting on 1 May 2019, the Federal Council approved the Ordinance on the Temporary Suspension of Customs Duties on Textile Intermediate and Intermediate Materials. It shall enter into force on 1 July 2019.
Decisions of the Swiss Federal Administrative Court (CW 18 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 29 April to 5 May 2019.
Decisions of the Swiss Federal Court (CW 18 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 29 April to 5 May 2019.
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 8 May 2019, the Federal Tax Administration (FTA) updated the list of federal laws and ordinances with effect from 2019 as well as the list of other legislative and ordinance projects 2020-2022 concerning direct federal tax, value added tax, withholding tax and stamp duties.
FDK publishes survey results on the implementation status of the STAF in the cantons
In a communication dated 10 May 2019, the Conference of Cantonal Finance Directors (FDK) published the survey results on the updated implementation status of the Federal Act on Tax Reform and AHV Financing (SV17 / STAF).
Protocol amending the DTA with Ecuador enters into force
The Protocol amending the Double Taxation Convention (DTA) between Switzerland and Ecuador in the field of taxes on income and wealth entered into force on 17 April 2019.
Decisions of the Swiss Federal Court (CW 19 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 6 to 12 May 2019.
Decisions of the Swiss Federal Administrative Court (CW 20 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 13 to 19 May 2019.
Decisions of the Swiss Federal Administrative Court (CW 19 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 6 to 12 May 2019.
Decisions of the Swiss Federal Court (CW 20 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 13 to 19 May 2019.
Adoption of tax reform and AHV financing (STAF) (referendum of 19 May 2019)
Following the rejection of Corporate Tax Reform III (USR III) in February 2017 (see our article of 12 February 2017), the Swiss voters voted on the tax reform and AHV financing (STAF). The bill was accepted by the people and the cantons with about 66% (cf. preliminary official final results).
Switzerland and South Korea sign Protocol of Amendment to the DTA
On 17 May 2019, Switzerland and South Korea signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of income taxes.
VAT: Publication of the drafts of the practice definitions of the VAT Department (20 May 2019)
On 20 May 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
Adjustment of the price lists regarding the direct federal tax 2017, 2018 and 2019 (21 May 2019)
On 21 May 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) for direct federal tax and the lists of free shares for 2017, 2018 and 2019.
STAF - Abolition of Federal Practices for Principal Companies and Swiss Finance Branches
As part of the implementation of the STAF, the Federal Tax Administration (FTATA) will no longer apply the federal practices for principal companies and Swiss Finance Branches from 1 January 2020.
Decisions of the Swiss Federal Court (CW 21 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 20 to 26 May 2019.
Decisions of the Swiss Federal Administrative Court (CW 21 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 20 to 26 May 2019.
Dossier tax information: Federal stamp duties
The article "Federal stamp duties" from the tax information dossier has been updated.
Selected parliamentary business in tax matters at federal level (31 May 2019)
On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Federal Council adopts dispatch on the introduction of the AIA with 19 other states and approves test report
At its meeting on 29 May 2019, the Federal Council opened the dispatch on the introduction of the automatic exchange of information on financial accounts (AIA) with 19 other states and territories.
Federal Council approves report on approximation to neutral legal form taxation of property gains
On 29 May 2019, the Federal Council approved a report drawn up on behalf of the National Council, which identifies five options for approximating the taxation of property gains in a legally neutral manner.
Decisions of the Swiss Federal Court (CW 22 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 27 May to 2 June 2019.
Postulate: The revenue-dependent calculation of the radio and television levy for companies is problematic
The Council of States has adopted a postulate which is to instruct the Federal Council to examine alternatives to the current method of calculating the radio and television levy for companies on the basis of turnover.
Decisions of the Swiss Federal Administrative Court (CW 22 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 27 May to 2 June 2019.
Switzerland and Iran sign Protocol of Amendment to the DTA
On 3 June 2019, Switzerland and Iran signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.
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Canton Aargau, Dpt Finance and Resources - Auditor for legal entities 70-100%
Working for the canton of Aargau, with joy and perspective.
That's why we like to get up in the morning. Because those who work for the canton of Aargau do so for a good cause. For over 700,000 people who live here. And 45,000 companies that ensure prosperity and an Aargau worth living in. Makes sense, doesn't it?
SFS Group Schweiz AG - Tax Specialist (m/f/d) 80-100%
The SFS Group is a leading global listed company for mechanical fastening systems, precision molded parts and assemblies with headquarters in Heerbrugg SG. The "Group Tax" competence center provides information on all tax issues and supports all SFS Group locations worldwide. In the growing area of conflict between internationalization, continuous growth and increasing (tax) legal requirements, we act as a sparring partner for our partners.
Avanta Group AG - Manager Tax (80 - 100%) - Zurich or Zug
Avanta is a leading consulting and services company with offices in Zurich, Zug and Baar and around 100 employees. We are looking for people - not machines! Why? Because we know that we will always achieve more as a team. So if you're looking for a team, you've come to the right place!
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ADB Altorfer Duss & Beilstein AG - Head Office Operations (60-100%)
ADB Altorfer Duss & Beilstein AG is one of the leading tax advisory firms in Switzerland. Since 1954, ADB has stood for comprehensive advice on Swiss and international tax law for domestic and foreign companies and private individuals.
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
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Increase the reach of your job advertisement!
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SwissAccounting - Our courses in 2025
Our training courses cover the latest and most important topics and are taught in a practical manner by top speakers.
Most of our courses take place in hybrid form. This means that you can decide for yourself on each course day whether you would like to take part on site or online via Zoom. This makes it easy to combine our training courses with your everyday working life.
Projectos Seminar - Tortious acts in the SME environment | March 25, 2025
In an increasingly complex and interconnected business world, companies and organizations can be confronted with legal challenges and criminal acts in many ways. This seminar provides an overview of key topics that every manager and compliance officer should be aware of in order to minimize risks and respond appropriately.
ISIS) - Exchange of services between affiliated companies | February 5, 2025
The topic of compensation for the exchange of services between affiliated companies has also become increasingly important in Switzerland in recent years. On the one hand, the integration seminar classifies the topic theoretically in Swiss tax law and, on the other hand, teaches how transfer prices for typical transactions are determined in practice.
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.
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