Decisions of the Administrative Court ZH (April 2021)
Overview of the tax law decisions of the Zurich Administrative Court published in April 2021.
Decisions of the Swiss Federal Administrative Court (CW 17 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 26 April - 2 May 2021.
Decisions of the Swiss Federal Supreme Court (CW 17 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 26 April - 2 May 2021.
Canton of Zurich - Adjustment of the fact sheets on the deduction of property maintenance costs and energy-saving measures and updating of the Zurich tax booklet
The leaflet on the tax deductibility of real estate costs and the leaflet on the tax treatment of energy-saving investments were adapted. In addition, other enactments in the Zurich Tax Book were updated.
FTA - Publications on the Value Added Tax Act MWSTG
On 7 May 2021, the Federal Tax Administration (FTA) posted material adjustments re: Covid 19 contributions to the Value Added Tax Act (VAT Act).
Decisions of the Swiss Federal Administrative Court (CW 18 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 May 2021.
Decisions of the Swiss Federal Supreme Court (CW 18 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 3 - 9 May 2021.
Overview of amendments to laws and ordinances with entry into force in 2022-2024
The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with entry into force in the years 2021-2024.
Sole proprietorships to be systematically reported to the commercial register authorities
At its meeting of 12 May 2021, the Federal Council took note of the report on the creation of a legal basis in the VAT Act, according to which legal entities subject to entry in the commercial register are systematically reported to the commercial register authorities.
Low interest in relocation procedures despite relaxed requirements
Under certain conditions, importers may declare the VAT due on the import of goods to the FTA in the periodic VAT statement instead of paying it to the FCA.
The Federal Council rejects an exemption for Swiss Guardsmen
On 12 May 2021, the Federal Council decided in its meeting not to exempt Swiss Guards from the military service tax for the duration of their deployment in Vatican City.
Decisions of the Swiss Federal Administrative Court (CW 19 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 May 2021.
Decisions of the Swiss Federal Supreme Court (CW 19 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 10 - 16 May 2021.
Switzerland and Northern Macedonia sign Protocol of Amendment to the Double Taxation Agreement
On 19 May 2021, a Protocol of Amendment to the DTA Switzerland - Northern Macedonia was signed, which implements the minimum standards in DTA matters.
FTA publishes note on effects of the temporary waiver of interest on arrears due to COVID-19 in direct federal taxation
The FTA has published statistical data or a related note by an internal economist on the effects of the temporary waiver of interest on arrears due to COVID-19 for direct federal tax.
Mutual agreement between Switzerland and the USA on withholding tax exemption for pension plans
The amending protocol to the double taxation agreement between Switzerland and the USA, which was approved on 17 July 2019, provides that dividends to tied pension plans (e.g. pillar 3a) will be exempt from withholding tax from 1 January 2020, provided that they do not control the US company paying the dividends. The new mutual agreement explicitly states what is meant by individual recognised pension plans.
FTA publishes material adjustments regarding publications on the VAT Act (20 May 2021)
On 20 May 2021, the Federal Tax Administration (FTA) posted material adjustments concerning the following publications on the Value Added Tax Act (VATA).
Decisions of the Swiss Federal Administrative Court (CW 20 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 17 - 23 May 2021.
Decisions of the Swiss Federal Supreme Court (CW 20 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 17 - 23 May 2021.
Update of the "Personal Tax - Poll Tax" tax folders
The publication Tax folder or the dossier Personal tax - capitation tax was updated on 27 May 2021.
Update "Current taxes" dossier
The "Current taxes" dossier was updated on 27 May 2021.
Decisions of the Swiss Federal Administrative Court (CW 21 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 24 - 30 May 2021.
Decisions of the Swiss Federal Supreme Court (CW 21 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 May 2021.
Canton of Zurich - Adjustment of the information sheet on the granting of social deductions and the application of tax rates for families
The canton of Zurich has adapted the information sheet (ZStB No. 34.2) to the new legal calculation.
G7 agree on corporate tax reform
G7 finance ministers have agreed on a global tax reform that would see the largest multinational tech companies pay their fair share of taxes in the countries where they operate.
Decisions of the Administrative Court ZH (May 2021)
Overview of the tax law decisions of the Zurich Administrative Court published in May 2021.
Decisions of the Swiss Federal Administrative Court (CW 22 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 31 May - 6 June 2021.
Decisions of the Swiss Federal Supreme Court (CW 22 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 31 May - 6 June 2021.
Deduction for health insurance premiums to be increased
The Federal Council proposes to increase the deduction for compulsory health insurance and accident insurance premiums in direct federal tax.
Strengthening Switzerland as a business location in the context of OECD work
The Federal Council has taken note of the status of the OECD/G20 work on global corporate taxation.
Decisions of the Swiss Federal Administrative Court (CW 23 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 7 - 13 June 2021.
Decisions of the Swiss Federal Supreme Court (CW 23 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 June 2021.
Memorandum of Understanding between France and Switzerland
On 16 June 2021, France and Switzerland announced that the Memorandum of Understanding on the taxation of international workers would be extended until 30 September 2021.
FTA - Instruction on the correct submission of applications for the refund of foreign withholding tax to collective investment schemes
On 17 June 2021, the FTA published the new directive on how to submit applications for the refund of foreign withholding tax to collective investment schemes.
Mutual agreement on arbitration pursuant to Art. 24, para. 5 of the DTA with the United Kingdom
On 16 June 2021, Switzerland and the United Kingdom concluded a mutual agreement on the conduct of arbitration proceedings in accordance with Art. 24 para. 5 of the DTA between Switzerland and the United Kingdom.
Canton of Zurich - no compensation for cold progression 2022/2023
On 16 June 2021, the Finance Directorate of the Canton of Zurich announced that the rates and deductions for income and wealth tax will not be adjusted for inflation, as this has been negative since 2012.
Decisions of the Swiss Federal Administrative Court (CW 24 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 14 - 20 June 2021.
Decisions of the Swiss Federal Supreme Court (CW 24 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 14 - 20 June 2021.
Unified interest rates for late payment and compensation on levies and taxes from 2022 onwards
On 25 June 2021, the Federal Department of Finance (FDF) published the Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance), which standardises interest rates from 1 January 2022.
New edition of the brochure "The Swiss tax system
The brochure "The Swiss Tax System" was updated on 22 June 2021. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.
Consultation agreement between Switzerland and Germany
On 22 June 2021, Germany and Switzerland announced that the mutual agreement on the taxation of international workers would be extended until 30 September 2021. The parties will then consult again in due course.
Decisions of the Swiss Federal Administrative Court (CW 25 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 June 2021.
Decisions of the Swiss Federal Supreme Court (CW 25 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 21 - 27 June 2021.
Federal Council approves adjustment of customs tariff from 1 January 2022
The revision of the internationally harmonised list of goods of the World Customs Organisation (WCO) requires an adjustment of the Swiss customs tariff. The Federal Council approved this at its meeting on 30 June 2021.
Federal Councillor Ueli Maurer meets finance ministers in Dublin and Budapest
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.
Selected parliamentary business in the tax area at federal level (July 2021)
The Federal Tax Administration has updated the selected parliamentary business in the tax area at federal level on 1 July 2021.
FTA publishes tax statistics for 2020
On 2 July 2021, the FTA published the 2020 tax statistics, which provide information on the tax revenues and statistical evaluations of individuals and legal entities in Switzerland.
Switzerland joins the benchmarks on international corporate taxation subject to conditions
On 1 July 2021, the Inclusive Framework of the OECD with 139 member countries published key values for the future taxation of large, internationally active companies. Switzerland endorses these, but maintains its reservations and conditions.
FTA publishes notices on FATCA group requests (June 2021)
On 28 June 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.
Switzerland takes over the chairmanship of the Organisation of European Tax Administrations
On 1 July 2021, the Intra-European Organisation of Tax Administrations (IOTA) will confer the presidency on Switzerland for the 2021/2022 term of office. Switzerland will be represented by Marc Bugnon, Deputy Director of the Federal Tax Administration.
Decisions of the Swiss Federal Administrative Court (CW 26 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 28 June - 4 July 2021.
Decisions of the Swiss Federal Supreme Court (CW 26 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 28 June - 4 July 2021.
Memorandum of Understanding with Chile
On 29 March, Switzerland and Chile concluded a mutual agreement on the amendment of the double taxation agreement.
SIF Explanatory Notes on the German Tax Relief Procedure DTA-D for Income from Rights Registered in Germany
On 02 July 2021, the State Secretariat for International Financial Matters (SIF) published explanatory notes on the German tax relief procedure DTA-D for income from rights registered in Germany.
FTA publishes drafts of the VAT practice statement: services to air carriers
The FTA posted a first draft of the VAT practice on its website on 6 July 2021.
FTA publishes VAT statistics 2018
The FTA published the 2018 VAT statistics on 8 July 2021.
New Form 12 FL for the declaration of the insurance stamp by Liechtenstein policyholders
A new Form 12 FL concerning the self-declaration of stamp duty on insurance premiums / insurance with a foreign insurer by Liechtenstein policyholders was published on 9 July 2021.
Federal Councillor Ueli Maurer at the meeting of G20 finance ministers and central bank governors
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 Administrative Court (CW 27 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 July 2021.
Decisions of the Swiss Federal Supreme Court (CW 27 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 11 July 2021.
Switzerland and Japan sign protocol of amendment to double taxation agreement
On 16 July 2021, Switzerland and Japan signed an amendment protocol to the double taxation agreement that implements the minimum standards under BEPS.
FTA publishes material adjustments concerning publications on the VAT Act (15 July 2021)
On 15 July 2021, the Federal Tax Administration (FTA) made material adjustments regarding publications to the Value Added Tax Act in the area of optometry and doctors TARMED.
Decisions of the Swiss Federal Administrative Court (CW 28 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 July 2021.
Decisions of the Swiss Federal Supreme Court (CW 28 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 July 2021.
Canton of Zurich - Value-added compensation: New enforcement bill for communes
Since 1 January 2021, the canton has levied the value-added compensation on single-zoned areas. The communes can levy the tax on conversions and upgrades. The Office for Spatial Development has expanded its range of working aids for municipalities and planning offices with two templates.
Decisions of the Swiss Federal Administrative Court (CW 29 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 July 2021.
Decisions of the Swiss Federal Supreme Court (CW 29 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 19 - 25 July 2021.
The FTA has updated the statistics on the capital contribution principle (July 2021)
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 June 2021.
Switzerland and Ethiopia sign a double taxation agreement
On 29.07.2021, Switzerland and Ethiopia signed an agreement to avoid double taxation in the area of taxes on income. Before the agreement can enter into force, it must still be approved by the parliaments of both countries.
Overview of amendments to laws and ordinances with entry into force in the years 2022-2024 (July 2021)
The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances that will come into force in 2022-2024.
Decisions of the Tax Appeals Court ZH (May to July 2021)
Overview of the tax law decisions of the Zurich Tax Appeals Court published between May and July 2021.
Decisions of the Administrative Court ZH (June and July 2021)
Overview of the tax law decisions of the Zurich Administrative Court published in June and July 2021.
Decisions of the Swiss Federal Administrative Court (CW 30 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 26 July - 1 August 2021.
Decisions of the Swiss Federal Supreme Court (CW 30 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 26 July - 1 August 2021.
FDF - The reporting procedure for natural persons will not be pursued further
Based on the findings of a working group, the FDF decided on 5 August 2021 not to pursue the idea of a new reporting procedure for natural persons for withholding tax.
Decisions of the Swiss Federal Administrative Court (CW 31 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 August 2021.
Decisions of the Swiss Federal Supreme Court (CW 31 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 August 2021.
Updating of the publication "Tax folder" (August 2021)
The FTA has published four new tax folders for legal entities, which provide an overview of the cantonal implementations of individual measures introduced under the STAF.
Turnover limit for VAT exemption of associations should not be increased
At its meeting on 11 August 2021, the Federal Council adopted its statement for the attention of the WAK-N and, in it, speaks out against a further exemption of sports and cultural associations as well as non-profit institutions from VAT.
Federal Council opens consultation for the renewal of the technical infrastructure of the Heavy Vehicle Fee (HVF)
At its meeting on 11 August 2021, the Federal Council opened the consultation procedure for the renewal of the technical infrastructure of the heavy vehicle charge (HVF).
Federal Council approves new social security agreement between Switzerland and the United Kingdom
The Federal Council approved a new social security agreement between Switzerland and the United Kingdom on 11 August 2021.
Federal Council adopts dispatch on new cross-border commuter agreement with Italy
At its meeting on 11 August 2021, the Federal Council adopted the dispatch on the new cross-border commuter agreement between Switzerland and Italy.
Application of the most-favoured-nation clause according to the protocol of the double taxation agreement between Switzerland and India
In its communication of 13 August 2021, the State Secretariat for International Financial Matters (SIF) provides information on the changes to dividend taxation due to the application of the most-favoured-nation clause in the DTA CH-IN.
FTA publishes material adjustments regarding publications on the VAT Act (13 August 2021)
On 13 August 2021, the Federal Tax Administration (FTA) made material adjustments regarding publications on the Value Added Tax Act in the areas of the supply of meals and subsidies.
Decisions of the Swiss Federal Administrative Court (CW 32 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 August 2021.
Decisions of the Swiss Federal Supreme Court (CW 32 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 9 - 15 August 2021.
Federal Council adopts dispatch on social security agreement with Tunisia
On 18 August 2021, the Federal Council referred the Dispatch on the approval of the Agreement on Social Security between Switzerland and Tunisia to Parliament.
WAK of the National Council supports the draft of the withholding tax reform by a large majority
In its media release of 18 August 2021, the WAK of the National Council provided information on the withholding tax reform bill.
WAK of the National Council finally stops work on draft 3 of parliamentary initiative 09.503 "Abolish stamp duty and create jobs".
According to a media release by the WAK of the National Council, work on the draft, which was sent out for consultation in 2020 and provided for the abolition of the turnover tax on foreign securities and the tax on property and asset insurance, will be discontinued in favour of other dossiers such as the withholding tax reform or the abolition of the issue tax on equity capital.
WAK of the National Council narrowly approves parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds
In its press release of 18 August 2021, the WAK of the National Council informed about the narrow approval of the parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds".
FTA publishes drafts of the VAT practice statement: Electronic billing
The FTA posted the first drafts of the VAT practice on its website on 20 August 2021.
Decisions of the Swiss Federal Administrative Court (CW 33 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 August 2021.
Decisions of the Swiss Federal Supreme Court (CW 33 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 August 2021.
Recognised data suppliers (for the turnover tax) as of 1 July 2021 according to the FTA
The FTA informs about the data providers recognised for the turnover tax as of 1 July 2021.
Zurich Government Council proposes unchanged tax rate for the years 2022/2023
According to a media release of 27 August 2021 on the draft budget of the Canton of Zurich for 2022, the cantonal deficit is reduced by CHF 215 million compared to the 2021 budget. This is due, among other things, to a higher profit distribution from the Swiss National Bank.
Canton of Zurich: Updated decrees and practical advice on the deductibility of solar installations
The Zurich Cantonal Tax Office has published a practice note on the deductibility of costs for the installation of photovoltaic systems after a new building (or equivalent total renovation). In addition, further enactments have been updated in the Zurich Tax Book.
Decisions of the Swiss Federal Administrative Court (CW 34 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 August 2021.
Decisions of the Swiss Federal Supreme Court (CW 34 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 August 2021.
FTA publishes notice on liquidation of collective investment schemes (investment funds)
In its communication dated 30 August 2021, the FTA provided information on the procedure for liquidating collective investment schemes (investment funds).
Decisions of the Swiss Federal Administrative Court (CW 35 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 August - 5 September 2021.
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.
PMS Schönenberger AG - Client Manager Fiduciary/Tax (a) 80-100%
Shape your career in the fiduciary environment with a focus on taxes
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.
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.
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.
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.
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.
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.
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With a free account on taxlawjobs.ch you can place and manage your job advertisement independently!
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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) - 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.
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.
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.
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.
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