WAK of the Council of States advocates a change to the imputed rental value system

After the WAK of the Council of States issued instructions to the administration at its August meeting to discuss various issues in greater depth, it has now taken up the discussion of the change to the system of imputed rental value (see also our article from August 25, 2018) and, according to a press release from November 15, 2019, has agreed to it by 10 votes to 3.

Popular initiative for a "micro-tax" launched

On 15 November 2019, initiators around Prof. Dr. Marc Chesney and former Federal Council spokesman Oswald Sigg announced to the media that a collection of signatures for a popular initiative for a "micro-tax" would start in January 2020.

Implementation of the STAF: ordinances enter into force on January 1, 2020

At its meeting on November 13, 2019, the Federal Council approved three ordinances to the Federal Act on Tax Reform and AHV Financing (TRAF). These amendments relating to the tax section will enter into force on January 1, 2020.

Decisions of the Swiss Federal Administrative Court (CW 46 - 2019 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 11 to 17 November 2019.

Decisions of the Swiss Federal Court (CW 46 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 11 to 17 November 2019.

FTA updates the article "Sources and literature" from the tax information dossier

On November 19, 2019, the documentation and tax information team of the Federal Tax Administration (FTA) updated the article "Sources and literature" from the tax information dossier.

Federal Council adopts dispatch on amendment of AIA Act

At its meeting on 20 November 2019, the Federal Council adopted the dispatch on the amendment of the Federal Act on the International Automatic Exchange of Information in Tax Matters (AIAG).

Decisions of the Swiss Federal Administrative Court (CW 47 - 2019)

Overview of the tax rulings of the Swiss Federal Administrative Court published in the week of November 18 - 24, 2019.

Decisions of the Swiss Federal Court (CW 47 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 18 to 24 November 2019.

FTA updates dossier "Principles of value added tax"

The Documentation and Tax Information team has updated the "Principles of VAT" dossier in collaboration with the Tax Policy and VAT departments. This explains how VAT works and how it is levied.

Federal Council adopts dispatch on the reimbursement of unlawfully levied VAT on Billag fees

At its meeting on November 27, 2019, the Federal Council adopted the dispatch for a new federal law on the lump-sum reimbursement of unlawfully levied VAT on radio and television reception fees.

Basel-Landschaft adopts tax proposal 17

On November 24, 2019, the Basel-Stadt electorate approved tax proposal 17.

BEPS Agreement entered into force on 1 December 2019

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("BEPS Convention") has been in force since December 1, 2019. With the help of the convention, existing double taxation agreements can be adapted to the recommendations from the BEPS project.

Decisions of the Administrative Court ZH and the Tax Appeal Court ZH (November 2019)

Overview of the tax law decisions of the Administrative Court of Zurich and the decisions of the Tax Appeal Court of Zurich published in November 2019.

Decisions of the Swiss Federal Administrative Court (CW 48 - 2019 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 25 November to 1 December 2019.

Decisions of the Swiss Federal Court (CW 48 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 25 November to 1 December 2019.

Switzerland and Principality of Liechtenstein adjust VAT agreement

VAT controls on Swiss taxpayers may in future also be carried out in Liechtenstein and vice versa.

Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (2 December 2019)

On 2 December 2019, the Swiss Federal Tax Administration (FTA) published various updates to the share price lists (ICTax) relating to direct federal tax and the lists of bonus shares for 2017, 2018 and 2019.

Federal Council proposes changes to withholding tax

At its meeting on 6 December 2019, the Federal Council opened the consultation procedure on amendments to the Ordinance on Withholding Tax. Accordingly, heirs should reclaim the withholding tax on inheritance income in their canton of residence.

FTA publishes material adjustments regarding publications on the VAT Act (4 December 2019)

On December 4, 2019, the Federal Tax Administration (FTA) published material amendments to the publications relating to the Value Added Tax Act (VATA).

FTA publishes circular 48 "Forfeiture of the right of natural persons to a refund of withholding tax pursuant to Article 23 of the Swiss Withholding Tax Act".

On 4 December 2019, the Federal Tax Administration (FTA) published Circular 48 on the forfeiture of withholding tax refund claims of individuals.

Decisions of the Swiss Federal Administrative Court (CW 49 - 2019 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week 2 - 8 December 2019.

Decisions of the Swiss Federal Court (CW 49 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 2 to 8 December 2019.

Federal Council opens consultation on the Federal Act on the Implementation of International Tax Agreements

At its meeting on December 13, 2019, the Federal Council opened the consultation on the Federal Act on the Implementation of International Tax Agreements (new StADG). The consultation will last until March 27, 2020.

Decisions of the Swiss Federal Administrative Court (CW 50 - 2019)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 9 to 15 December 2019.

Decisions of the Swiss Federal Court (CW 50 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 9 to 15 December 2019.

Switzerland and Italy reach agreement on Campione d'Italia

At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.

Publication of the draft practice definitions of the VAT Department (December 19, 2019)

On December 19, 2019, the Federal Tax Administration (FTA) published the first drafts of the practice definition.

Decisions of the Swiss Federal Administrative Court (CW 51 - 2019 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 December 2019.

Decisions of the Swiss Federal Court (CW 51 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 December 2019.

The Swiss Federal Tax Administration has published Circular Letter No. 29b "Capital Contribution Principle

On 23 December 2019, the Swiss Federal Tax Administration published Circular Letter No. 29b "Capital Contribution Principle". Circular Letter No. 29b comes into force on 1 January 2020 and replaces the previous circular letters No. 29 and 29a.

FTA publishes tax folders for 2019

On 30 December 2019, the Federal Tax Administration (FTA) published the 2019 tax folders.

Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (notification of 30 December 2019)

On December 30, 2019, the Swiss Federal Tax Administration (FTA) published updates to the share price lists (ICTax) regarding direct federal tax and the lists of bonus shares for 2017, 2018 and 2019.

FTA provides information on current topics from October to December 2019

The Swiss Federal Tax Administration (FTA) has published an overview of current topics from October to December 2019.

Decisions of the Swiss Federal Administrative Court (CW 52 - 2019 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 December 2019.

Decisions of the Swiss Federal Court (CW 52 - 2019 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 December 2019.

Decisions of the Administrative Court ZH and the Tax Appeal Court ZH (December 2019)

Overview of the tax law decisions of the Administrative Court of Zurich and the decisions of the Tax Appeal Court of Zurich, published in December 2019.

Exchange of information with 86 countries on around 3.1 million financial accounts

This year, the FTA automatically exchanged information on financial accounts with 86 countries.

Tax Jobs

View All

Schellenberg Wittmer AG - Certified tax expert / Certified tax expert 80-100%, Zurich

We are looking to strengthen our team in Zurich with a (prospective) Certified tax expert or a (prospective) tax expert in the field of.

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)

Cantonal Tax Office Zurich - Management Office Specialist with deputy function (100%)

The world of tax is diverse, demanding and constantly changing. Become part of our competent team! Around 800 dedicated employees work at the Zurich Cantonal Tax Office for the benefit of the canton and its population. Soon with you? We implement federal, cantonal and municipal direct taxes efficiently and reliably. This also includes inheritance and gift taxes, withholding taxes, back taxes and tax penalties.

Further information (original advertisement)

Cantonal Tax Office Zurich - Head of Internal Audit (100%)

With around 800 employees, the Tax Office is responsible for the enforcement of federal, cantonal and municipal direct taxes. In addition to the income and wealth taxes of individuals, this includes the profit and capital taxes of legal entities as well as inheritance and gift taxes, withholding taxes and back taxes and tax penalties.

Further information (original advertisement)

Increase the reach of your job advertisement!

In cooperation with Cosmos Verlag and HeadStarterz, we now offer the possibility to present job advertisements in tax law on the most important platforms for tax lawyers.

With a free account on taxlawjobs.ch you can place and manage your job advertisement independently!

You can find more information here.

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

View All

Projectos Seminar - Current case law in tax law | June 20, 2024

This format will provide you with compact information on the latest Federal Supreme Court rulings (direct taxes, withholding tax and stamp duties), with some rulings being discussed in depth in the context of national and international developments. In addition, the speakers will also discuss some important rulings from the Zurich tax jurisdiction.

Seminar overview & further information (on site)

Seminar overview & further information (online)

fisca - National VAT Conference 2024 | 07.05.2024

  • VAT in SME practice
  • Differentiation between remuneration and non-remuneration
  • Input tax correction and reduction
  • Cross-border issues
  • News from the FTA
  • Effects of the partial revision of the MWSTG
  • Practice changes and industry information
  • VAT on restructurings and overview of case law
  • Input tax correction and reduction of over-the-counter items
  • News from the FTA
  • Effects of the partial revision of the MWSTG
  • Practice changes and industry information
  • VAT on restructurings and overview of case law

When:

  • 07.05.2024 (Zurich or webinar)

Here you can find the detailed seminar program with the daily schedule...

Seminar overview & further information

ISIS) – Startups – Tax and Levy Challenges: Refinancing and Exit | 27. May 2024

After a successful foundation and the first phase of activity as a start-up, which were discussed in Part I of the seminar in spring 2023, the founder typically faces questions about the expansion of the activity and the sale of the start-up.

Main topics:

  • Financing and refinancing from a tax and legal point of view
  • Value and protection of data and know-how
  • Redevelopment
  • Liquidation
  • Tax-free capital gain on exit
  • Exit and Employee Participation

Further information & registration

veb.ch - Our courses in 2024

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.

Our training courses meet the requirements for further training recognition by TREUHAND|SUISSE and EXPERTsuisse.

Further information & registration

Advertise events!

On the taxlawblog we offer you the opportunity to post events and seminars related to tax law.

  • Targeted placement in a tax environment.
  • High visibility on the largest tax blog in Switzerland.
  • Additional publication in our weekly newsletter with more than 2,000 subscribers.

Costs: CHF 400 per advertisement. The ad will appear on the blog for four weeks and in four issues of the newsletter.

You interested? Write to us at hello@taxlawblog.ch.

Services

View All
No items found.

You are using an outdated browser!

We are committed to a modern and secure Internet. Microsoft Internet Explorer uses outdated web standards and is no longer actively supported by our platform.

For an optimal and complete presentation of our contents we recommend to use one of the following browsers.
For more information on Internet Explorer's outdated technology and the risks it poses, please visit Chris Jackson's blog (Principal Program Manager at Microsoft).