OECD public consultation on Pillar One and Pillar Two in the taxation of digital business models
On 12th October the OECD published the blueprints for Pillar One and Pillar Two and launched a public consultation until 14th December 2020. The aim is to reach an agreement between the states on the open points by mid 2021.
Federal Councillor Ueli Maurer meets with Ticino government on the agreement with Italy on cross-border commuters
On 16 October 2020, Federal Councillor Ueli Maurer met with the Cantonal Government of Ticino and informed about the latest exchange with the Italian Ministry of Finance on the agreement with Italy on the taxation of cross-border commuters.
Decisions of the Swiss Federal Court (CW 42 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 October 2020.
Decisions of the Swiss Federal Administrative Court (CW 42 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 October 2020.
FTA publishes material adjustments concerning publications on the VAT Act (20 October 2020)
On 20 October 2020, the Swiss Federal Tax Administration (FTA) published material adjustments concerning the following publications on the Value Added Tax Act (VAT Act).
FTA publishes circular "Interest rates in the area of direct federal tax for the 2021 calendar year / maximum pillar 3a deductions in the 2021 tax year".
On 22 October 2020, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2021 / maximum pillar 3a deductions in the 2021 tax year".
FTA - VAT: Publication of drafts of the practical definitions of the VAT Department (23 October 2020)
On 23 October 2020, the Federal Tax Administration (FTA) published a new first draft on the definition of practice in the consultative body.
Decisions of the Swiss Federal Administrative Court (CW 43 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 October 2020
Decisions of the Swiss Federal Court (CW 43 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 19 - 25 October 2020.
FTA publishes update to circular no. 37 "Taxation of employee shareholdings
On 30 October 2020, the FTA published an update to Circular Letter No. 37 "Taxation of Employee Participation".
FTA - Memorandum of Understanding between Switzerland and Liechtenstein
On 27 October 2020, the State Secretariat for International Financial Matters SIF reported the conclusion of a new memorandum of understanding between Switzerland and Liechtenstein on the effects of measures to combat COVID-19 on the treatment of cross-border commuters under the DTA.
Federal Council wants to exempt too-big-to-fail instruments of banks from withholding tax by the end of 2026
At its meeting on 28 October 2020, the Federal Council adopted a dispatch on the Federal Act on Withholding Tax with regard to the treatment of interest on too-big-to-fail instruments (TBTF).
FTA publishes circular "Information sheet on withholding tax on substitute income
On 29 October 2020, the Federal Tax Administration published the circular "Instruction sheet on the withholding tax on substitute income" (2-186-D-2020-e). This leaflet has been completely revised in the course of the provisions on the revision of withholding tax that will come into force on 1 January 2021.
Finance Directorate of the Canton of Zurich adapts its directive on the payment of state and municipal taxes
The directive newly defines which fees and costs can be charged by the municipal tax offices in the reference procedure.
FTA publishes tax statistics on natural and legal persons 2017
On 30 October 2020 the FTA published the 2017 tax statistics.
Decisions of the Tax Appeal Court ZH (September/October 2020)
Overview of the tax law decisions of the Zurich Tax Appeal Court published in September/October 2020.
Decisions of the Administrative Court ZH (September/October 2020)
Overview of the tax law decisions of the Zurich Administrative Court published in September/October 2020.
Decisions of the Swiss Federal Administrative Court (CW 44 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 26 October - 1 November 2020.
Decisions of the Swiss Federal Court (CW 44 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 26 October - 1 November 2020.
Federal Council adopts dispatch on the Federal Act on the Implementation of International Agreements in the Tax Field
On 4 November 2020, the Federal Council adopted the dispatch on the totally revised Federal Act of 1951 on the Implementation of Interstate Agreements of the Confederation for the Avoidance of Double Taxation (new: StADG).
Adjustment SSK-KS 28: New calculation of the capitalization rate and clarification regarding start-up companies
The Swiss Tax Conference published an updated version of SSK-KS 28 on 3 November, which concerns the calculation of the capitalisation rate for determining the capitalised earnings value and a clarification of the practice for the valuation of start-up companies.
EFD launches new "ePortal" online platform
The Federal Department of Finance (FDF) is launching the "ePortal" online platform on 2 November 2020.
Tax information dossier "Family taxation" updated
On 5 November 2020, the FTA updated the article "Family Taxation" from the tax information dossier.
Decisions of the Swiss Federal Administrative Court (CW 45 - 2020)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 November 2020.
Decisions of the Swiss Federal Court (CW 45 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 November 2020.
Federal Council puts revised law and ordinance on AIA into force
At its meeting on 11 November 2020, the Federal Council approved the amendment to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AIAV) and, together with the Federal Act (AIAG), put it into force on 1 January 2021.
Zurich publishes various newsletters on the STAF and the shareholding withdrawal
This week, the cantonal tax office in Zurich published information sheets on the patent box, forms for calculating STAF reductions and an information sheet on the participation deduction.
Federal Council approves definitive compensation payments concerning the financial equalisation for 2021
The Federal Council approved the compensation payments at its meeting on 11 November 2020.
Federal Council adopts dispatches on the amendments to the DTAs with Liechtenstein, Malta and Cyprus
On 11 November 2020 the Federal Council adopted the Dispatches on the Protocols of Amendment to the double taxation agreements (DTAs) with Liechtenstein, Malta and Cyprus.
ESTV - Agreement on mutual understanding between Switzerland and Austria
The State Secretariat for International Financial Matters SIF reported on 12 November 2020 the conclusion of a new Memorandum of Understanding between Switzerland and Austria on the implementation of Article 25 paragraph 5 (arbitration).
Decisions of the Swiss Federal Administrative Court (CW 46 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 November 2020.
Decisions of the Swiss Federal Court (CW 46 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 9 - 15 November 2020.
FTA publishes circular "Withholding tax rates 2021
The Federal Tax Administration (FTA) has published the circular "Withholding Tax Rates 2021".
Entry into force of changes in tax laws and regulations and summary tables for the years 2021-2023
The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
FTA publishes technical information on voluntary choice of the highest tariff level RTV
The FTA has published technical information on the voluntary choice of the highest tariff level RTV by banks and insurance companies.
Selected parliamentary business in the tax area at federal level (November 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 is against the widespread abolition of stamp duties
The Commission for Economic Affairs and Taxes (WAK-N) has proposed further steps to abolish stamp duties. These were rejected by the Federal Council at its meeting on 18 November 2020. However, it supports the demand to abolish the emissions tax. It also wants to abolish the turnover tax on domestic bonds as part of the planned withholding tax reform.
Decisions of the Swiss Federal Administrative Court (CW 47 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 November 2020.
Decisions of the Swiss Federal Court (CW 47 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 November 2020.
OECD publishes report on tax and philanthropy
The Organisation for Economic Cooperation and Development (OECD) published a report on 26th November 2020 on taxation and philanthropy.
OECD publishes report to G20
The Organisation for Economic Cooperation and Development (OECD) published a report to the G20 on 23rd November 2020.
OECD publishes report on recovery after the Corona crisis
The Organisation for Economic Cooperation and Development (OECD) published a report on recovery after the Corona crisis on 23rd November 2020.
Decisions of the Swiss Federal Administrative Court (CW 48 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 November 2020.
Decisions of the Swiss Federal Court (CW 48 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 November 2020.
Memorandum of Understanding with France on the taxation of cross-border workers in the home office extended
The State Secretariat for International Financial Matters (SIF) reported on 3 December 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 March 2021.
Consultation agreement with Germany on cross-border workers and state support services extended
On 3 December 2020, the State Secretariat for International Financial Matters (SIF) extended until 31 March 2021 the consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state benefits.
FTA publishes communications on FATCA group requests
On 1 December 2020, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12 paragraph 1 of the FATCA Act.
Decisions of the Swiss Federal Administrative Court (CW 49 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 30 November - 6 December 2020.
Decisions of the Swiss Federal Court (CW 49 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 30 November 2020 - 6 December 2020.
Decisions of the Tax Appeal Court ZH (November / December 2020)
Overview of the tax law decisions of the Zurich Tax Appeal Court published in November / December 2020.
Decisions of the Administrative Court ZH (November / December 2020)
Overview of the tax law decisions of the Administrative Court of Zurich published in November / December 2020.
Decisions of the Swiss Federal Administrative Court (CW 50 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 7 - 13 December 2020.
Decisions of the Swiss Federal Court (CW 50 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 December 2020.
FTA publishes report "Development of the corporate tax burden in Switzerland from 2003 to 2020: Analysis at the municipal level".
The FTA has published the report "Development of the corporate tax burden in Switzerland from 2003 to 2020: Analysis at the municipal level".
FTA publishes Circular "Changes in the Cantonal Supervision Division as of 1 January 2021" (2-188-DV-2020-d)
The FTA has published the circular "Mutations in the Cantonal Supervision Division as of 1 January 2021".
FTA launches "VAT statement easy
The Federal Tax Administration (FTA) is further expanding its online applications. From 1 January 2021, 12:00 noon, online billing without an account will also be possible.
Memorandum of Understanding with the Philippines
The State Secretariat for International Financial Matters SIF has concluded a mutual agreement with the Philippines on the recognition and provision of Philippine tax residency certificates. This agreement will enter into force on 10 December 2020.
FTA updates dossier on tax information "Main features of the Swiss tax system".
On 17 December 2020, the FTA updated the article "Main features of the Swiss tax system" from the Tax Information dossier.
Decisions of the Swiss Federal Administrative Court (CW 51 - 2020)
Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 14 - 20 December 2020.
Decisions of the Swiss Federal Supreme Court (CW 51 - 2020)
Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 14 - 20 December 2020.
FTA publishes circular concerning professional expense allowances and remuneration in kind 2022
On 13 August 2021, the Federal Tax Administration (FTA) published the circular "Professional expenses lump sums and remuneration in kind 2022 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2022".
Tax Jobs
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Canton of Basel-Landschaft, Tax Specialist 80%
We are looking for a Tax Specialist to advise, monitor and support IKEA Switzerland in a pro-active way on direct and indirect tax matters, with additional assignments within the country insurance coordination.
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.
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Seminars & Events
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EXPERTsuisse - Certified tax expert / Certified tax expert - Info events | April 11, 2025 and June 6, 2025
We would like to draw your attention to the EXPERTsuisse training course to become a "certified tax expert"! Achieve the highest seal of quality in tax consultancy with this two to four-year, part-time course.
Êtes-vous prêt(e) pour la prochaine étape de votre carrière? Participez à une séance d’information!
Haute école de gestion Arc / Université de Neuchâtel - CAS en Fiscalité des PME
The CAS in Fiscalité des PME (CAS FiscaPME) is a practical and high-quality training course in which SMEs learn to improve their fiscalité. It is a joint program and title offered by the Faculty of Law of the University of Neuchâtel and the Arc School of Management.
Projectos Seminar - Family taxation - from practice for practice | April 8, 2025
This seminar will provide you with practical information on the complex issues surrounding family taxation. When are spouses to be taxed jointly or when does separate taxation apply? What is the situation in an international context? What deductions are possible and what needs to be considered if the parents of underage children are not married? We address these and other questions and provide you with possible solutions for your day-to-day work.
ISIS) - Tax procedural law incl. appeal proceedings | May 5, 2025
Lawyers and trustees are increasingly confronted with a variety of procedural problems, which are dealt with interactively and practically in this ISIS seminar.
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.
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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