FTA publishes tax folder for 2020

The Federal Tax Administration (FTA) posted the tax folders for the 2020 tax period on December 28, 2020.

Canton of Zurich: Tax segregation of companies with foreign permanent establishments

The Zurich Cantonal Tax Office has published information on the new cantonal segregation rules for foreign permanent establishments.

FTA publishes material adjustments regarding publications on the VAT Act (10 December 2020)

On 10 December 2020, the Federal Tax Administration (FTA) posted material adjustments concerning the following publications on the Value Added Tax Act (VATA).

FTA publishes new form salary statement or pension statement for the declaration 2020

The Federal Tax Administration (FTA), in collaboration with the Swiss Tax Conference (SSK) and in consultation with representatives of the business community, has made formal changes to the salary statement and pension certificate form.

Simple companies will be exempt from the business radio and television levy from 1 January 2021

Parliament has decided to exempt ordinary companies from the tax on radio and television. This exemption will apply from 1 January 2021, provided that no referendum is held. The dispatch of invoices to simple partnerships for the 2021 levy period is therefore suspended.

Switzerland and Germany adjust the VAT compensation of Büsingen

Switzerland and Germany have adjusted the value added tax (VAT) compensation for the German municipality of Büsingen, which is part of the Swiss customs territory.

New cross-border commuter agreement between Switzerland and Italy of 23 December 2020

On 23 December 2020, Switzerland and Italy signed a new agreement on cross-border commuters, which replaces the current agreement of 1974 and now applies reciprocally.

Default and refund interest for value added tax from 1 January 2021

Due to the coronavirus measures, between 20 March 2020 and 31 December 2020, the default interest rate for all VAT receivables was 0%, including those that arose before 20 March 2020.

Publication on VAT statistics

In a series of publications, the FTA presents statistical results on VAT, in particular on taxable and non-taxable turnover, taxable persons and tax revenues.

Circulars No. 9 and No. 16 of the FTA repealed

Circular No. 16 concerning "Inadmissibility of the tax deduction of bribes" and concerning "Evidence of business-related expenses in foreign-foreign transactions" were both repealed and replaced by Circular No. 50.

"VAT statement easy" is online

The "VAT statement easy" application is online and replaces the previous VAT statement on paper and supplements the existing online statement on the FTA SuisseTax portal.

Selected parliamentary business in the tax area at the federal level (January 2021)

The Federal Tax Administration has updated the selected parliamentary business in the federal tax area as of January 7, 2021.

Addendum: Judgment of 1 December 2020 (A-1795/2017) - Federal Administrative Court upholds appeal in old reserves case

Judgment of the Federal Administrative Court (FAC) of 1 December 2020 (A-1795/2017): refund of withholding tax; denial of tax avoidance in an old reserves case.

Decisions of the Swiss Federal Supreme Court (CW 52-53 - 2020)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks of 21 - 31 December 2020.

Decisions of the Swiss Federal Administrative Court (CW 52-53 - 2020)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks of 21 - 31 December 2020.

Decisions of the Swiss Federal Supreme Court (CW 1 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks 1 - 10 January 2021.

Decisions of the Swiss Federal Administrative Court (CW 1 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks 1 - 10 January 2021.

FTA updates dossier on tax information "Military service levy

On January 14, 2021, the FTA updated the article "Military Service Tax" from the Tax Information file.

FTA updates guidance on the standard for AEOI in tax matters

The FTA has updated the guidance on the standard for the automatic exchange of information in tax matters.

FTA publishes notice on the taxation of non-cash expenses for collective investment schemes

Based on various ruling requests, the FTA sets out when a non-cash contribution in the form of taxable deeds exists and thus fleshes out Circular No. 24.

Decisions of the Swiss Federal Administrative Court (CW 2 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 January 2021.

Decisions of the Swiss Federal Supreme Court (CW 2 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 11 - 17 January 2021.

FTA updates the publication "Tax burden in an international comparison".

On 22 January 2021, the Federal Tax Administration (FTA) updated the publication "Tax burden in international comparison" and made the 2020 version available.

Technical information "Withholding tax according to DBA" has been updated

The FTA has updated the overviews of the countries with which the agreements contain abuse provisions, concerning tax relief for Swiss dividends and interest as well as treaty limitations on foreign taxes.

Decisions of the Swiss Federal Administrative Court (CW 3 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 January 2021.

Decisions of the Swiss Federal Supreme Court (CW 3 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 January 2021.

Tax-approved interest rates 2021 for advances or loans in Swiss francs and foreign currencies

The Swiss Federal Tax Administration (FTA) has published the tax-approved interest rates for advances or loans in Swiss francs and foreign currencies for 2021.

FTA publishes FATCA final rulings

On 29 January 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Canton of Zurich - Tax return 2020 now completely online

The 2020 online tax return for individuals can now be submitted without a signature and all supporting documents can be uploaded.

Canton of Zurich - The tax office has published information sheets on withholding tax in the Zurich tax booklet

On the occasion of the withholding tax revision coming into force at the beginning of 2021, the Cantonal Tax Office Zurich has adapted or newly issued various information sheets.

Decisions of the Administrative Court ZH (January 2021)

Overview of the tax law decisions of the Zurich Administrative Court published in January 2021.

Decisions of the Swiss Federal Administrative Court (CW 4 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 - 31 January 2021.

Decisions of the Swiss Federal Supreme Court (CW 4 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 25 - 31 January 2021.

Expert group formulates tax fields of action

The group of experts on Switzerland as a tax location, which is made up of various representatives of the Confederation, the cantons and the business community, has formulated 16 fields of action in which it sees potential for tax improvements in Switzerland.

Canton of residence responsible in future for withholding tax on heirs

An amendment to the Ordinance on Withholding Tax is due to come into force on 1 January 2022, under which the heirs of an inheritance that has not yet been distributed will be able to reclaim withholding tax on inheritance income in their canton of residence (previously: last canton of residence of the deceased).

The FTA has updated the statistics on the capital contribution principle (December 2020)

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 31 December 2020.

FTA publishes drafts on the practice definition VAT: Covid-19 and on tax succession / liability

The Federal Tax Administration (FTA) published initial draft practice determinations in the Consultative Panel on February 2, 2021.

Decisions of the Swiss Federal Administrative Court (CW 5 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 1 - 7 February 2021.

Decisions of the Swiss Federal Supreme Court (CW 5 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 1 - 7 February 2021.

Canton Zurich examines property values

According to a media release dated 11 February 2021, the Finance Directorate of the Canton of Zurich is having the development of property values in the Canton of Zurich thoroughly clarified.

Decisions of the Swiss Federal Administrative Court (CW 6 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 February 2021.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 8 - 14 February 2021.

FTA publishes circulars Leaflets on withholding tax and DTA overviews

On 15 February 2021, the Federal Tax Administration (FTA) published fact sheets on withholding tax and overviews of double taxation agreements.

FTA publishes material adjustments regarding publications on the VAT Act (19 February 2021)

The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on February 19, 2021.

Decisions of the Swiss Federal Administrative Court (CW 7 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 February 2021.

Decisions of the Swiss Federal Supreme Court (CW 7 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 15 - 21 February 2021.

Federal Council opens consultation on tonnage tax

At its meeting on 24 February 2021, the Federal Council opened the consultation on the Federal Act on the Tonnage Tax on Sea-going Ships. An introduction in Swiss tax law would be a targeted means of ensuring the competitiveness of Switzerland as a business location in the area of maritime shipping companies.

FTA publishes info and blog posts on 25 years of VAT

Value added tax (VAT) was introduced in Switzerland on 1 January 1995. The Federal Tax Administration (FTA) is using the anniversary as an opportunity to pay tribute to the development of VAT. The anniversary page offers various articles on the subject of 25 years of VAT.

Dossier on tax information "Personal income tax" updated

On 25 February 2021, the "Individual income tax" dossier was updated from the Federal Tax Administration (FTA) tax information dossier.

Decisions of the Tax Appeals Court ZH (January / February 2021)

Overview of the tax law decisions of the Zurich Tax Appeals Court published in January / February 2021.

Decisions of the Administrative Court ZH (February 2021)

Overview of the tax law decisions of the Zurich Administrative Court published in February 2021.

Decisions of the Swiss Federal Administrative Court (CW 8 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 22 - 28 February 2021.

Decisions of the Swiss Federal Supreme Court (CW 8 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 22 - 28 February 2021.

FTA publishes legislative and ordinance amendments 2022-2024

The Federal Tax Administration (FTA) has updated the lists of legislative and ordinance amendments relating to direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments in which the FTA is significantly involved or for whose implementation it is responsible.

Zurich publishes media release on the tax burden of the middle class

Zurich residents with a gross income of between CHF 60,000 and 200,000 benefit from below-average taxation compared with the rest of Switzerland. This is shown by the latest tax burden monitor of the Finance Directorate.

Decisions of the Swiss Federal Administrative Court (CW 9 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 1 - 7 March 2021.

Decisions of the Swiss Federal Supreme Court (CW 9 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 1 - 7 March 2021.

List of recognised providers for pillar 3a published

On 8 March 2021, the Federal Tax Administration published the circular "List of providers of recognised tied pension products (pillar 3a), as at 31 December 2020".

Updated publication on the tax rate and tax rate

The article "Tax rate and tax rate" from the Tax Information dossier has been updated to 1 January 2021.

Memorandum of Understanding between Switzerland and France

In view of the fact that the measures to combat the spread of COVID-19 are still topical, Switzerland and France have agreed that the mutual agreement signed on 13 May 2020 should remain in force until 30 June 2021.

Decisions of the Swiss Federal Administrative Court (CW 10 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 March 2021.

Decisions of the Swiss Federal Supreme Court (CW 10 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 8 - 14 March 2021.

Taxation of capital benefits in the Canton of Zurich

The taxation of lump-sum benefits on withdrawals from the pension fund or the third pillar will be reduced in the canton of Zurich from the beginning of 2022 in order to take account of higher life expectancy and lower conversion rates in occupational pension provision.

FTA extends flat-rate taxation for the private use of business vehicles

On 17 March 2021, the FTA published the amendment to Art. 5a of the Professional Costs Ordinance.

Decisions of the Swiss Federal Administrative Court (CW 11 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 March 2021.

Decisions of the Swiss Federal Supreme Court (CW 11 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 15 - 21 March 2021.

FTA publishes communications on FATCA group requests

On 23 March 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.

FTA now sends out invoices for the Radio TV corporate tax in QR format

On 22 March 2021, the FTA announced that it was implementing the new invoice standard. The invoice for the business tax Radio TV will be sent as a QR invoice.

FTA publishes material adjustments regarding publications on the VAT Act (22 March 2021)

The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on March 22, 2021.

Updating of the publication "Steuermäppchen

The March 24, 2021, publication Tax Folders was amended to include Covid-19 measures related to professional expense deductions.

FTA updates the "Cantonal Gazette" publication

On March 25, 2021, the publication Canton Gazette was supplemented with the Canton Covid 19 measures related to professional expense deductions.

Notice from the Cantonal Tax Office Zurich regarding professional expenses and Corona in the 2021 tax period

On 26 March 2021, the Zurich Cantonal Tax Office published a notice stating that for 2021, as for 2020, dependent employees can claim their professional expenses as if there had been no measures to combat the Corona pandemic.

Decisions of the Tax Appeals Court ZH (March 2021)

Overview of the tax law decisions of the Zurich Tax Appeals Court published in March 2021.

Decisions of the Administrative Court ZH (March 2021)

Overview of the tax law decisions of the Zurich Administrative Court published in March 2021.

Decisions of the Swiss Federal Administrative Court (CW 12 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 22 - 28 March 2021.

Decisions of the Swiss Federal Supreme Court (CW 12 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 22 - 28 March 2021.

FTA publishes drafts of its VAT practice statement: Subsidies and donations - Measures based on Covid-19

The FTA posted an initial draft of the VAT practice on its website on April 1, 2021.

Visit of the French Minister of Economy and Finance to Bern

Finance Minister Ueli Maurer received French Economy and Finance Minister Bruno Le Maire for a working meeting in Bern on 31 March 2021.

Decisions of the Swiss Federal Administrative Court (CW 13 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 29 March - 4 April 2021.

Decisions of the Swiss Federal Supreme Court (CW 13 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 29 March - 4 April 2021.

Selected parliamentary business in the field of taxation at the federal level (7 April 2021)

The Federal Tax Administration updated the selected parliamentary business in the federal tax area on April 7, 2021.

Payment of VAT credits

The Federal Tax Administration has decided to pay out VAT credits within 30 days (previously: 60 days).

Decisions of the Swiss Federal Administrative Court (CW 14 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 April 2021.

Decisions of the Swiss Federal Supreme Court (CW 14 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 11 April 2021.

Entry into force of the double taxation agreements with Brazil and Saudi Arabia

The double taxation agreement (DTA) in the area of taxes on income between Switzerland and Brazil entered into force on 16 March 2021 and the DTA with Saudi Arabia in the area of taxes on income and wealth entered into force on 1 April 2021. Both DTAs will be effective from 1 January 2022.

The FTA has updated the statistics on the capital contribution principle (March 2021)

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 31 March 2021.

Federal Council adopts dispatch on reform of withholding tax

The Federal Council wants to strengthen Switzerland as a location for the debt capital market and for group financing activities in all sectors.

Decisions of the Swiss Federal Administrative Court (CW 15 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 April 2021.

Decisions of the Swiss Federal Supreme Court (CW 15 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 12 - 18 April 2021.

FTA publishes activity report 2020

The Federal Tax Administration (FTA) published its 2020 Activity Report on April 22, 2021.

Annual financial statements and activity report 2020

On 22 April 2021, the Federal Tax Administration (FTA), as the collection agency for the business tax on radio and television, published its annual financial statements in this regard, as well as an activity report for 2020.

Decisions of the Swiss Federal Administrative Court (CW 16 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 19 - 25 April 2021.

Decisions of the Swiss Federal Supreme Court (CW 16 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 19 - 25 April 2021.

Federal fiscal revenues 2020

The statistics published by the Federal Tax Administration (FTA) on 27 April 2021 provide information on the federal government's fiscal revenues in 2020 and on the chronological development of legislation.

FTA publishes FATCA final rulings (II)

On 30 April 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Dossier tax information "Wealth tax of natural persons" updated

On 27 April 2021, the FTA updated the information "Wealth tax for natural persons" from the Tax Information dossier.

Renewed consultation agreement with Germany on taxation of cross-border workers and state benefits

Germany and Switzerland have amended the consultation agreement again with the date 27 April 2021.

FTA publishes drafts of its VAT practice statement: Subsidies and donations - Measures based on Covid-19

The FTA posted initial drafts of the VAT practice on its website on April 27, 2021.

ESTV - VAT online billing is a success story

The Swiss Federal Tax Administration (FTA) continues to expand its online applications. The announced switch from paper invoicing to online invoicing will take place on 1 January 2021.

Decisions of the Tax Appeals Court ZH (April 2021)

Overview of the tax law decisions of the Zurich Tax Appeals Court published in April 2021.

Tax Jobs

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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)

Fineac Tax AG - Value Added Tax Expert 80-100 %, Zug

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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)

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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 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

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Further information & registration

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