Decisions of the Swiss Federal Administrative Court (CW 1 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 December 2019 - 5 January 2020.

Decisions of the Swiss Federal Court (CW 1 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 30 December 2019 - 5 January 2020.

Selected parliamentary business in tax matters at federal level (as of January 2020)

On 10 January 2020, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.

Press release of the Zurich Financial Directorate regarding voluntary disclosures in 2019

On 8 January 2020, the Finance Directorate of the Canton of Zurich published a media release in which the number of submissions, the number of cases settled, the additional taxes incurred and the average yield per case of the voluntary declarations settled in 2019 are published.

Decisions of the Swiss Federal Administrative Court (CW 2 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 6 - 12 January 2020.

Decisions of the Swiss Federal Court (CW 2 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 6 - 12 January 2020.

Online refund application of withholding tax for persons resident in Germany

An online application of the Swiss Federal Tax Administration (FTA) will be available for refund applications for Swiss withholding tax by German residents from 31 January 2020.

Canton ZH: Changes to the flat-rate tax credit

The ordinance on the implementation of the flat-rate tax credit was adapted to the new requirements of federal law as of 1 January 2020. On the same date, the Ordinance on cantonal tariffs for calculating the maximum amount up to which a flat-rate tax credit can be granted to natural persons was repealed.

FTA publishes information sheets and DTA overviews for withholding tax

On 16 January 2020 the Federal Tax Administration FTA published the circular "Information Sheets and DTA Overviews for Withholding Tax".

FTA updates tax burden in international comparison

On 17 January 2020, the Federal Tax Administration FTA updated the publication "Tax burden 2019 in an international comparison".

SIF updates list of DTAs with abuse provisions

On 17 January 2020, the Bilateral Tax Issues and Double Taxation Division of the State Secretariat for International Financial Matters (SIF) updated the list of agreements with abuse provisions.

Decisions of the Swiss Federal Administrative Court (CW 3 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 January 2020.

Decisions of the Swiss Federal Court (CW 3 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 13 - 19 January 2020.

ESTV records increasing use of the electronic VAT statement "ESTV SuisseTax

According to a communication from the Federal Tax Administration (FTA) dated 20 January 2020, more than half of taxable persons calculate value added tax (VAT) online.

Advisory Council on the Future of the Financial Centre submits a strategic roadmap for financial market policy to the Federal Council

In its last year of work, 2019, the Advisory Council on the Future of the Financial Centre carried out an analysis of the entire financial market policy in order to submit a roadmap to the Federal Council for the strategic priorities of the coming years.

Reduced job losses thanks to tax breaks

Tax relief under regional policy has slightly mitigated job losses in the industrial sector in structurally weak areas.

The FTA has updated the statistics on the capital contribution principle

The FTA has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes).

Decisions of the Swiss Federal Administrative Court (CW 4 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 January 2020.

Decisions of the Swiss Federal Court (CW 4 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 20 - 26 January 2020.

FTA updates the article "Cold progression" from the tax information dossier

On 28 January 2020, the Federal Tax Administration (FTA) updated the article "Cold progression from the tax information dossier.

Publication of the drafts of the practice definitions of the VAT Department (28 January 2020)

On 28 January 2020, the Federal Tax Administration (FTA) published the draft of practical adjustments to the VAT Act (MWSTG).

OECD publishes statement on taxation of multinational companies

On 31 January 2020, the Organisation for Economic Cooperation and Development (OECD) published a statement on taxation of multinational (digital) companies, according to which an agreement should be in place by the end of 2020 (see also our contributions of 12.10.2019 and 09.11.2019).

FTA publishes Circular Letters 22a and 23a regarding the partial taxation of income from investments held as private and business assets

On 31 January 2020, the Federal Tax Administration (FTA) published Circular Letters No. 22a "Partial Taxation of Income from Participations as Part of Private Assets and Restriction of Debt Interest Deduction" and No. 23a "Partial Taxation of Income from Participations as Part of Business Assets and Participations Declared as Business Assets".

Decisions of the Swiss Federal Administrative Court (CW 5 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 27 January - 2 February 2020.

Decisions of the Swiss Federal Court (CW 5 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 27 January - 2 February 2020.

Tax-deductible interest rates 2020 for advances or loans in Swiss francs and foreign currencies

On 3 February 2020 and 4 February 2020, the Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for 2020.

Overview of the changes in laws and ordinances with entry into force in the years 2021-2023

The Swiss Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with effect from 2021-2023.

Circular letter 34 of the Swiss Tax Conference (SSK)

On 15 January 2020, the Swiss Tax Conference (SSK) published Circular Letter 34 on the "Intercantonal tax separation of companies claiming the deductions provided for in the STAF".

Tax-relevant votes of 9 February 2020

Tax-relevant voting results of 9 February 2020.

Decisions of the Administrative Court ZH and the Tax Appeal Court ZH (January/February 2020)

Overview of the tax law decisions of the Administrative Court of Zurich and the decisions of the Tax Appeal Court of Zurich, published in January and early February 2020.

Decisions of the Swiss Federal Administrative Court (CW 6 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 February 2020.

Decisions of the Swiss Federal Court (CW 6 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 3 - 9 February 2020.

OECD publishes report on transfer pricing in financial transactions

On 11 February 2020, the Organisation for Economic Cooperation and Development (OECD) published a report containing guidelines on the transfer pricing aspects of financial transactions.

FTA publishes information on representative liability

On 10 February 2020, the Federal Tax Administration (FTA) published information on the liability of representatives for VAT.

Decisions of the Swiss Federal Administrative Court (CW 7 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 February 2020.

Decisions of the Swiss Federal Court (CW 7 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 10 - 16 February 2020.

FTA publishes circular "List of providers of recognised pension products for tied pension provision (pillar 3a)" (as of 31 December 2019)

On 17 February 2020, the Swiss Federal Tax Administration published the circular "List of providers of recognised pension products of tied pension provision (pillar 3a), as at 31 December 2019".

FTA publishes circular "List of surrenderable pillar 3b endowment insurance policies" (as of 31 December 2019)

On 18 February 2020, the Federal Tax Administration published the circular "List of surrenderable pillar 3b endowment insurance policies, as at 31 December 2019".

Decisions of the Swiss Federal Administrative Court (CW 8 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 17 - 23 February 2020.

Decisions of the Swiss Federal Court (CW 8 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 17 - 23 February 2020.

Legal opinion on the collection of tax data from the cantons

The FTA and the FSO have commissioned a legal opinion on the collection of tax data from the cantons. The legal opinion concludes that the Confederation has the legal basis to obtain direct tax data from the cantonal tax authorities.

Invoices for the corporate tax on radio and TV

The first invoices for the corporate tax on radio and TV for the year 2020 are currently being received by the companies subject to the tax.

Surplus in the federal budget 2019

The federal budget ends the year 2019 with a high ordinary surplus of CHF 3.1 billion.

FTA - Key figures on international administrative assistance

On 27 February 2020, the Federal Tax Administration updated the key figures for international administrative assistance in 2019.

Decisions of the Swiss Federal Administrative Court (CW 9 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 24 February - 1 March 2020.

Decisions of the Swiss Federal Court (CW 9 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 February - 1 March 2020.

ESTV - new dossier tax folder "Money game winnings

On 4 March 2020, the Documentation and Tax Information Team has published a new tax folder for individuals entitled "Money Game Winnings". It provides an overview of the taxation of individual winnings from participation in cash games, tax allowances and tax-free allowances of the Confederation and the cantons.

"ESTV SuisseTax": another milestone reached

In the meantime, more than 200,000 taxpayers have already registered on the "ESTV SuisseTax" portal and calculate VAT electronically. The FTA interprets this as a welcome development in the field of digitising VAT declarations and underlines the generally increasing acceptance of online VAT invoicing.

Federal Council has adopted a dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly

At its meeting on 6 March 2020, the Federal Council adopted the dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly" (unofficially "99% initiative").

Decisions of the Swiss Federal Administrative Court (CW 10 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 March 2020.

Decisions of the Swiss Federal Court (CW 10 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 March 2020.

Publication of the drafts of the practice definitions of the VAT Department (10 March 2020)

On 10 March 2020, the Federal Tax Administration (FTA) published the draft of practical adjustments to the VAT Act on tourism taxes.

Decisions of the Administrative Court ZH and the Tax Appeal Court ZH (February/March 2020)

Overview of the tax law decisions of the Zurich Administrative Court and the decisions of the Zurich Tax Appeal Court published in February/beginning of March 2020.

Decisions of the Swiss Federal Administrative Court (CW 11 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 March 2020.

Decisions of the Swiss Federal Court (CW 11 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 9 - 15 March 2020.

Federal Council approves coronavirus package

At its meeting on 20 March 2020, the Federal Council approved various measures to cushion the economic consequences of the coronavirus.

ESTV and various cantons react to coronavirus

The FTA informs that in the event of a telephone line overload, the e-mail channel should be used first (contact FTA), as this type of communication can be handled more quickly.

Decisions of the Swiss Federal Administrative Court (CW 12 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 March 2020.

Decisions of the Swiss Federal Court (CW 12 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 March 2020.

FTA publishes measures and circulars due to coronavirus

On 26 March 2020, the Federal Tax Administration (FTA) published measures due to the coronavirus, referring to the package of measures adopted by the Federal Council. On 24 March 2020, it also issued a corresponding circular concerning payment facilities for direct federal tax.

FTA updates dossier "Taxation of real estate gains

The Documentation and Tax Information team has updated the "Taxation of Real Estate Gains" dossier in cooperation with the Legal/Data Processing Department.

Decisions of the Swiss Federal Administrative Court (CW 13 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 March 2020.

Decisions of the Swiss Federal Court (CW 13 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 March 2020.

Selected parliamentary business in tax matters at federal level (March 2020)

The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level

Federal Council wants to align taxation of life annuities with interest rates

On 4 April 2020, the Federal Council adopted a consultation bill that aims to adjust the taxation of life annuities.

Federal Council wants to strengthen debt capital market with tax reform

On 3 April 2020, the Federal Council adopted a consultation bill to strengthen the debt capital market in Switzerland and to close a security gap in the withholding tax.

Decisions of the Swiss Federal Administrative Court (CW 14 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 March - 5 April 2020.

Decisions of the Swiss Federal Court (CW 14 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 30 March - 5 April 2020.

FTA publishes material adjustments concerning publications on the VAT Act (7 April 2020)

On 7 April 2020, the Swiss Federal Tax Administration (FTA) published material adjustments concerning the publications on the Value Added Tax Act (VAT Act).

ESTV - Taxation of compensation for loss of earnings due to corona

On 6 April 2020, the Swiss Federal Tax Administration published the Circular on the tax treatment of benefits under the Ordinance on Measures for Loss of Earnings in Connection with the Coronavirus.

Decisions of the Administrative Court ZH and the Tax Appeal Court ZH (March/April 2020)

Overview of the tax law decisions of the Administrative Court of Zurich and the decisions of the Tax Appeal Court of Zurich, published in March/early April 2020

Decisions of the Swiss Federal Administrative Court (CW 15 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 12 April 2020.

Decisions of the Swiss Federal Court (CW 15 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 12 April 2020.

OECD publishes comments on the standard for information exchange of online platforms

On 15 April 2020, the Organisation for Economic Cooperation and Development (OECD) published the comments received on the standard for the exchange of platform operators in the "Sharing and Gig Economy". The OECD had publicly invited comments in mid-February 2020.

OECD publishes report "Tax and fiscal policy in response to the Corona crisis

The Organisation for Economic Cooperation and Development (OECD) published a report on 15th April 2020 for the attention of the G20 finance ministers and central bank governors on tax and financial policy in response to the Corona crisis.

SIF publishes peer review report of the Global Forum

On 6 April 2020, the State Secretariat for International Financial Matters (SIF) published the peer review report on the exchange of information upon request for tax purposes.

FTA publishes 2019 activity report

The Federal Tax Administration (FTA) published its 2019 Activity Report on 17 April 2020. 

Decisions of the Swiss Federal Administrative Court (CW 16 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 April 2020.

Decisions of the Swiss Federal Court (CW 16 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 13 - 19 April 2020.

FTA publishes statistics on the capital contribution principle (21 April 2020)

On 21 April 2020, the Federal Tax Administration published statistics on the capital contribution principle (capital contributions, repayments and other changes) as at 31 March 2020.

Decisions of the Swiss Federal Administrative Court (CW 17 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 April 2020.

Decisions of the Swiss Federal Court (CW 17 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 20 - 26 April 2020.

Federal fiscal revenues 2019

The statistics published on 27 April 2020 by the Federal Tax Administration (FTA) provide information on the federal government's fiscal revenues in 2019 and the chronological development of legislation.

Publication of the drafts of the practical definitions of the VAT Department (28 April 2020)

On 28 April 2020, the Federal Tax Administration (FTA) published the draft Practical Adaptations to the VAT Act, topic: Tax assessment.

Annual financial statements and activity report 2019 of the FTA on the RTVA

The FTA, as the body responsible for collecting the corporate tax on radio and television, has published its annual accounts and an activity report for 2019.

OECD publishes report "Taxing Wages 2020

The Organisation for Economic Cooperation and Development (OECD) published a report on wage taxation on 30 April 2020.

Decisions of the Swiss Federal Administrative Court (CW 18 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 27 April - 3 May 2020.

Decisions of the Swiss Federal Court (CW 18 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 27 April - 3 May 2020.

OECD launches webinar "Tax Talks #15

The Organisation for Economic Co-operation and Development (OECD) held and launched the webinar "Tax Talks #15" on 4 May 2020.

ESTV - Dossier Tax Information: Penalties for direct taxes / additional taxation

On 7 May 2020, the Swiss Federal Tax Administration (FTA) updated the article "Penal Provisions for Direct Taxes" from the Tax Information dossier and published a new article on "Post-taxation".

Decisions of the Swiss Federal Administrative Court (CW 19 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 4 May - 10 May 2020.

Decisions of the Swiss Federal Court (CW 19 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 4 May - 10 May 2020.

New online control computer of the ESTV

Since 12 May 2020, individual tax calculations, historical tax burden statistics and cantonal tax data can be generated interactively with the new online tool of the Federal Tax Administration (FTA).

Consultation agreement with Germany on the taxation of railway staff

On 13 May 2020, the State Secretariat for International Financial Matters SIF concluded a new consultation agreement between Switzerland and Germany on the taxation of railway personnel.

Consultation agreement with France on the taxation of frontier workers in the case of tele- or home-office work

On 14 May 2020, the State Secretariat for International Financial Matters SIF reported the conclusion of a new consultation agreement between Switzerland and France on the taxation of cross-border commuters in the case of teleworking or home office work.

OECD publishes videos on the 2020 review of the exchange of country reports

The Organisation for Economic Co-operation and Development (OECD) held and posted virtual meetings on 12-13 May 2020 for the 2020 review of the exchange of country-by-country reporting.

Decisions of the Administrative Court ZH and the Tax Appeal Court ZH (April / May 2020)

Overview of the tax law decisions of the Administrative Court of Zurich and the decisions of the Tax Appeal Court of Zurich published in April and May 2020.

Decisions of the Swiss Federal Administrative Court (CW 20 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 May 2020.

Decisions of the Swiss Federal Court (CW 20 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 11 - 17 May 2020.

Federal Council adopts dispatch on the Federal Act on Electronic Procedures in Tax Matters

On May 20, 2020, the Bundesrat passed a bill to digitize tax procedures.

Tax Jobs

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Canton of Nidwalden - Head of the Cantonal Tax Office (100 %)

The canton of Nidwalden employs a good 850 people in over 60 professions. The employees take advantage of the manageable size of the canton with its 44,000 inhabitants in an efficient and citizen-oriented manner. The administration is lean and contacts to decision-makers are quickly established. The cantonal administration sees itself as a service provider on behalf of its citizens. As part of a succession plan, we are looking for you as Head of the Cantonal Tax Office (100 %).

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)

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

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ISIS) - Current problems in the taxation of private assets | September 23 - 24, 2024

The seminar sheds light on current issues relating to the taxation of private investments

  • Private investments
  • Crypto assets
  • Real estate
  • Securities
  • Collective capital investments
  • Private asset management vs. commercial trading
  • Trusts and foundations

Further information & registration

Projectos Seminars - Further training in taxes

For over 27 years, Projectos Seminare AG has been committed to continuous professional development in the areas of tax law, employment law and commercial law through specialist courses and seminars. Our specialist seminars are certified by Cicero and are recognized as continuing education by EXPERTsuisse and TREUHAND SUISSE.

Thanks to our large network of specialists in various areas of business, we always have our finger on the pulse of knowledge. It is a pleasure for us to share this knowledge with you.

Seminar overview & 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

veb.ch - One-day seminar - Current developments in tax law - Online

In the seminar, our experts explain practical questions and solutions to the tax implications for small and medium-sized enterprises (SMEs). They use simple, practical examples to illustrate the key points. They will also go into detail on the most important aspects of the forthcoming new tax regulations on restructuring.

Tue 27.08.2024 08:45 - 16:30 Online lessons (via Zoom). Would you prefer to take part in the seminar on site? Click here for on-site registration.

‍Furtherinformation & registration for online participation

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

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