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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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.

Further information (original advertisement)

Gfeller + Partner AG - Certified tax expert (f/m/d)

We are a medium-sized, client-oriented auditing and (tax) consulting firm with offices in Langenthal and Bern. We are looking for a motivated and ambitious person to join our team in Bern or Langenthal as a qualified tax expert (m/f/d) with immediate effect or by arrangement.

Further information (original advertisement)

Probst Partner AG - Certified tax expert / Certified tax expert (60-100%)

Probst Partner AG is an internationally active law firm based in Winterthur. To strengthen our team, we are looking for a qualified tax expert (60-100%) with immediate effect or by arrangement.

Further information (original advertisement)

Cantonal Tax Office Zurich - Tax Commissioner Inheritance and Gift Tax 80-100 %

Around 750 employees work at the Canton of Zurich Tax Office. In accordance with its legal mandate, the Tax Office manages the enforcement of tax laws and ensures correct and consistent tax assessments and uniform tax collection. The Tax Office of the Canton of Zurich assesses and collects all taxes that are not assigned to another authority. The Estates Department is responsible in particular for the assessment of inheritance and gift tax as well as the assessment of ordinary taxes in connection with deaths. You can specialize further in tax law and count on a competent network to answer any questions you may have. We are looking for the right person to join our team with immediate effect or by arrangement.

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) - Taxation of spouses in an international relationship - New Federal Supreme Court precedent on tax separation | December 5, 2024

The Federal Supreme Court has issued an important ruling on the tax separation of international spouses. The transfer of debts and debt interest as well as maintenance payments was clarified. In our webinar, we present the important findings from this ruling.

Further information & registration

Projectos Seminar - News on the withholding tax procedure - from practice for practice | November 7, 2024

Our two experts from the Zurich Cantonal Tax Office, withholding tax department, will be happy to inform you about the innovations, changes in practice and current case law. Structured and practical.

Seminar overview & further information (on site)

Seminar overview & further information (online)

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

SwissAccounting - Annual financial statement planning 2024/2025

Our seminars cover the latest and most important topics and are taught in a practical way by top speakers. All seminars (except Bern) take place in hybrid form. This means that you can decide for yourself whether you would like to take part on site or online via Zoom.

‍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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