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

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Einwohnergemeinde Saanen - Head of the Tax Department 80-100%

The municipality of Saanen, a tourist municipality with over 7,000 inhabitants, is a very diverse and dynamic municipality. We are looking for a Head of Taxation to join our team.

Further information (original advertisement)

profitax ag - Trustee with tax interests

Do you want to get started in a strong team and really make a difference with your experience in tax and fiduciary services? We're not looking for gap fillers, we're looking for co-creators - maybe you're the missing piece of the puzzle. As a tax boutique, we step in where others are at a loss - and think ahead in a bold, creative and solution-oriented way. We find new ways for our clients where there no longer seem to be any - and that's exactly what inspires us every day.

Further information (original advertisement)

Fischer Ramp Buchmann AG - Tax Attorney (80%-100%)

Fischer Ramp Buchmann is a law firm in Zurich specializing in advising private clients and their companies. Our areas of specialization include national and cross-border tax and estate planning, property tax and social security issues as well as litigation in tax matters. We also deal with inheritance, contract and corporate law on an ongoing basis. We work regularly and closely with Swiss and international correspondents.

Further information (original advertisement)

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Seminars & Events

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ISIS) – Pensions and Insurance | September 22-23, 2025

This seminar offers a comprehensive insight into key issues surrounding pension provision and (social) insurance. The focus is on the tax treatment of pension benefits in both a national and international context, with particular emphasis on capital withdrawals from pension plans (including the withdrawal restriction under Article 79, Paragraph 3 of the Swiss Federal Constitution).

Further information & registration

Projectos Seminar – Current Issues in Pensions and Taxes | June 24, 2025

The goal of this seminar is to provide practitioners with an overview of the most important topics related to occupational pensions from a tax perspective. Using concrete case studies, typical questions and problems will be discussed in depth.

Seminar overview & further information (on site)

Seminar overview & further information (online)

SwissAccounting - One-day seminar - The latest in tax law - Online

You will gain practical knowledge on current tax issues in the SME environment. You will recognize typical risks, gain a better understanding of tax issues and gain confidence for your daily work in advising and managing companies.

‍Furtherinformation & registration for online participation

EXPERTsuisse – Corporate Tax Law Forum | from September 9, 2025

Trends, focal points and perspectives in national and international corporate tax law.

Registration & further information

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

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