Updating of the publication "Tax folder" (January 2022)

The FTA has published a completely revised tax folder "Deduction for property costs".

FTA updates withholding tax rates 2022

In January 2022, the Federal Tax Administration (FTA) published an update on the 2022 withholding tax rates and the corresponding rate files.

Selected parliamentary business in the tax area at federal level (January 2022)

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 6 January 2022.

FTA announces imputed interest rate on security equity 2022

On 6 January 2022, the FTA announced that the imputed interest rate on the security capital pursuant to Art. 25abis para. 4 sentence 1 StHG, which corresponds to the yield on 10-year federal bonds on the last trading day of the calendar year preceding the start of the tax period, will continue to be 0% for the 2022 tax year due to the negative yield.

SIF updates the overviews of tax relief for France

On 06 January 2022, SIF updated the overview of the effects of the agreement on tax relief for France.

FFA publishes Tax Utilisation Index 2022

The Federal Finance Administration (FFA) published the Tax Utilisation Index 2022 on 6 January 2022.

Renaming of the Federal Customs Administration (FCA) to the Federal Office for Customs and Border Security (FCO)

The Federal Customs Administration (FCA) is now called the Federal Office of Customs and Border Security (FCO). This was announced by the authority in a corresponding media release.

Decisions of the Swiss Federal Administrative Court (CW 1-2 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 1 - 9 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 1-2 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 1 - 9 January 2022.

FTA holds out the prospect of a corrected 2022 withholding tax rate file for Vaud

On 12 January 2022, the Federal Tax Administration (FTA) announced the prospect of a corrected 2022 withholding tax file for Vaud, as the file already posted was incorrect.

Proposals for the introduction of a Swiss trust

On behalf of Parliament (Motion 18.3383), the Federal Council proposes the introduction of a new legal institution in the Code of Obligations. On 12 January 2022, it opened the consultation regarding the introduction of a Swiss trust, which will last until 30 April 2022.

OECD Minimum Tax: Implementation with a Constitutional Amendment

On 13 January 2022, the Federal Council announced that it would like to implement the agreed minimum tax for certain companies with a constitutional amendment. A temporary ordinance is to ensure that this can come into force on 01 January 2024. Subsequently, the law will be enacted through the ordinary legislative process.

Tax relief for Brazil

On 13 January 2022, SIF published the overview of the effects of the agreement on tax relief for Brazil.

Annual Review on International Finance and Tax Issues

In its review, the State Secretariat for International Financial Matters (SIF) lists the most important events for Switzerland in the area of international financial and tax matters, such as the mutual agreement procedures carried out.

Decisions of the Swiss Federal Administrative Court (CW 2 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 10 - 16 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 2 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 10 - 16 January 2022.

FTA publishes drafts of the VAT practice statement: Hospitality services and private shares

The FTA posted the first drafts of the VAT practice on its website on 18 January 2022.

FTA publishes final rulings dated 18 January 2022 on the FATCA agreement

On 18 January 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Article 5 number 3 litera b FATCA Agreement.

FTA publishes corrected withholding tax file for the canton of Vaud

The FTA published the corrected withholding tax file for the canton of Vaud on 18 January 2022.

FTA publishes updated overview of withholding tax under double taxation agreements

The FTA has published the overview of tax relief for Swiss dividends and interest as well as for the permissible tax rates of the foreign source states updated by SIF as of 1 January 2022.

OECD publishes Transfer Pricing Guidelines

On 20 January 2022, the OECD published the latest version 2022 of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

Federal Council enacts higher deduction for third-party childcare

On 21 January 2022, the Federal Council enacted the higher deduction for childcare costs as of 1 January 2023. Up to CHF 25,000 can now be deducted from direct federal tax.

Decisions of the Swiss Federal Administrative Court (CW 3 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 17 - 23 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 3 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 17 - 23 January 2022.

FTA publishes drafts of the VAT practice statement: Closely linked persons

The FTA posted the first drafts of the VAT practice on its website on 28 January 2022.

Tax-approved interest rates 2022 for advances or loans in Swiss francs and in foreign currencies

On 27 January 2022, the FTA updated the circular on the tax-recognised interest rates in Swiss francs, and on 28 January 2022, the circular on the recognised interest rates 2022 in foreign currencies.

Publication on the capital contribution principle

On 28 January 2022, the FTA updated the figures on capital contributions, repayments and other changes.

Decisions of the Swiss Federal Administrative Court (CW 4 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 24 - 31 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 4 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 24 - 30 January 2022.

Circular No. 5a Restructuring

The new circular no. 5a on tax-neutral reorganisations was published on 1 February 2022.

Decisions of the Tax Appeals Court ZH (December 2021 / January 2022)

Overview of the tax law decisions of the Zurich Tax Appeals Court published in December 2021 and January 2022.

Decisions of the Administrative Court ZH (December 2021 / January 2022)

Overview of the tax law decisions of the Zurich Administrative Court published in December 2021 and January 2022.

Decisions of the Swiss Federal Administrative Court (CW 5 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 31 January - 6 February 2022.

Decisions of the Swiss Federal Supreme Court (CW 5 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 31 January - 6 February 2022.

List of providers of recognised tied pension products (pillar 3a)

On 10 February 2022, the Federal Tax Administration published the circular "List of providers of recognised tied pension products (pillar 3a), as at 31 December 2021".

FTA publishes final ruling on the FATCA agreement

On 10 February 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Decisions of the Swiss Federal Administrative Court (CW 6 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 7 - 13 February 2022.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 7 - 13 February 2022.

Dossier Tax Information "Church Taxes" updated

The FTA has updated the article "Church tax" for the tax information dossier.

Note by the FTA regarding the automated integration of the monthly average rates

Due to the name change from FCA to FCA, the links for the monthly average rates for VAT purposes have been adapted. The FTA recommends using the new links for automatic integration in the accounting software, as the previous links will be deactivated at the end of 2022.

FTA notice regarding new restriction in the VAT refund procedure vis-à-vis Austria

Switzerland adapts its counter-law to Austria's new regulation, according to which companies from third countries such as Switzerland are excluded from the VAT refund when purchasing fuel in Austria for invoices from 2021 onwards.

Update of the overview of the effects of the agreement (extent of relief) concerning Australia

The State Secretariat for International Financial Matters (SIF) has updated the overview of the effects of the agreement (extent of relief) concerning Australia.

FTA publishes communications on FATCA group requests

On 11 February 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.

FTA updates various circulars on direct federal tax (February 2022)

The FTA updated various circulars on direct federal tax in February 2022.

FTA publishes deductions, rates and tariffs for direct federal tax for 2022

The FTA has published the overview of deductions, rates and tariffs for direct federal tax for 2022 (no change).

Decisions of the Swiss Federal Administrative Court (CW 7 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 14 - 20 February 2022.

Decisions of the Swiss Federal Supreme Court (CW 7 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 14 - 20 February 2022.

Tax relief for Ireland and the Philippines

On 25 February 2022, SIF updated the overview of the effects of the agreement on tax relief for Ireland and the Philippines.

Decisions of the Swiss Federal Administrative Court (CW 8 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 21 - 27 February 2022.

Decisions of the Swiss Federal Supreme Court (CW 8 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 21 - 27 February 2022.

Mutual agreement between Switzerland and Liechtenstein

On 02 March 2022, SIF announced the termination of the Mutual Understanding between Switzerland and Liechtenstein of 20/22 October 2020 on the impact of COVID-19 measures on the treatment of cross-border commuters under the DTA on 31 March 2022.

Decisions of the Swiss Federal Administrative Court (CW 9 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 28 February - 6 March 2022.

Decisions of the Swiss Federal Supreme Court (CW 9 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 28 February - 6 March 2022.

Federal Council opens consultation on implementation of OECD/G20 minimum taxation

On 11 March 2022, the Federal Council decided that the OECD/G20 project on the taxation of the digital economy in Switzerland should be implemented in stages with a constitutional norm and transitional provisions. The corresponding consultation will last until 20 April 2022.

Decisions of the Swiss Federal Administrative Court (CW 10 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 7 - 13 March 2022.

Decisions of the Swiss Federal Supreme Court (CW 10 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 7 - 13 March 2022.

Federal Council adopts dispatch on DTA with Ethiopia

On 18 March 2022, the Federal Council adopted the dispatch on the DTA with Ethiopia. With this DTA, Switzerland is extending its network of agreements to East Africa for the first time.

Federal Council enacts relaxation of VAT obligation for associations

The Federal Council has enacted an increase in the turnover limit for the VAT liability of non-profit, volunteer-run sports and cultural associations and non-profit institutions.

Decisions of the Swiss Federal Administrative Court (CW 11 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 14 - 20 March 2022.

Decisions of the Swiss Federal Supreme Court (CW 11 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 14 - 20 March 2022.

Dossier on tax information "Difference between taxes and other public charges" updated

The FTA has updated the article "Difference between taxes and other public charges" for the tax information dossier.

FTA updates the "Cantonal Gazettes" publication

On 21 March 2022, the FTA updated the cantonal gazettes.

Adjustment of the private share in the car costs in the leaflets N1/2007 and NL1/2007

On 22 March 2022, the FTA amended the information sheets N1/2007 and NL1/2007, as Art. 5a para. 2 of the Federal Ordinance on Professional Costs came into force on 01 January 2022, which now provides for a higher flat-rate travel cost deduction of 0.9% of the purchase price of the vehicle as monthly income.

Decisions of the Swiss Federal Administrative Court (CW 12 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 21 - 27 March 2022.

Decisions of the Swiss Federal Supreme Court (CW 12 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 21 - 27 March 2022.

Working visit by Federal Councillor Ueli Maurer to his German counterpart

Federal Councillor Ueli Maurer met the German Finance Minister Christian Lindner for a working visit on 28 March 2022. The exchange concerned, among other things, the OECD/G20 project on the taxation of the digital economy.

Selected parliamentary business in the tax area at federal level (April 2022)

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 1 April 2022.

Decisions of the ZH Tax Appeals Court (February and March 2022)

Overview of the tax law decisions of the Zurich Tax Appeals Court published in February and March 2022.

Decisions of the Administrative Court ZH (February and March 2022)

Overview of the tax law decisions of the Zurich Administrative Court published in February and March 2022.

Decisions of the Swiss Federal Administrative Court (CW 13 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 28 March - 3 April 2022.

Decisions of the Swiss Federal Supreme Court (CW 13 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 28 March - 3 April 2022.

FTA publishes draft VAT practice statement: Supply of methadone and heroin

The FTA posted a first draft of the VAT practice on its website on 4 April 2022.

Decisions of the Swiss Federal Administrative Court (CW14 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 4 - 10 April 2022.

Decisions of the Swiss Federal Supreme Court (CW14 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 4 - 10 April 2022.

Tax relief for various countries

On 11 and 14 April 2022, SIF updated the overview of the effects of the agreement (extent of relief) for various countries.

FTA publishes activity report 2021

The FTA published the 2021 activity report on 12 April 2022.

Mutual agreement between Switzerland and Germany

On 12 April 2022, SIF notified the conclusion of a mutual agreement dated 11 April 2022 to repeal the mutual agreement on the effects of measures to combat Covid-19 under the Switzerland-Germany DTA.

Decisions of the Swiss Federal Administrative Court (CW15 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 April 2022.

Decisions of the Swiss Federal Supreme Court (CW15 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 10 - 17 April 2022.

FTA publishes tax folder Tax relief for newly opened companies of legal entities

On 21 April 2022, the FTA published a new tax folder on the topic of "Tax relief for newly opened companies of legal entities".

Canton of Zurich - Refund of withholding tax on undistributed inheritances

From 1 January 2022, taxpayers in the canton of Zurich will claim back their pro rata withholding tax on undistributed inheritances in their canton of residence.

Decisions of the Swiss Federal Administrative Court (CW16 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 18 - 24 April 2022.

Decisions of the Swiss Federal Supreme Court (CW16 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 18 - 24 April 2022.

FTA publishes final rulings on the FATCA agreement

On 25 April 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Federal fiscal revenues 2021

The FTA published the statistics on federal fiscal revenues on 25 April 2022.

Corporate levy for radio and television: Activity Report and Annual Accounts 2021

The FTA, as the collection agency for the business levy for radio and television, published the activity report and annual financial statement for the year 2021 on 28 April 2022.

Analysis of the SSK on the effects of telework

On 26 April 2022, the SSK published its analysis on the effects of teleworking on the intercantonal tax differentiation of companies.

FTA publishes substantive amendments concerning publications on the VAT Act

The FTA published material adjustments concerning trust publications on the website on 28 April 2022.

VAT: Publication of the drafts of the practical specifications of the VAT Department

The FTA posted the first drafts of the VAT practice on its website on 29 April 2022.

Decisions of the Swiss Federal Administrative Court (CW17 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 25 April - 1 May 2022.

Decisions of the Swiss Federal Supreme Court (CW17 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 25 April - 1 May 2022.

Federal Council adopts dispatch on the amendment of the double taxation agreement with Armenia

The Federal Council adopted the dispatch on the Protocol of Amendment to the DTA on 4 May 2022.

Withholding tax: Changes to the reporting procedure in the group

The participation quota above which the notification procedure for withholding tax is permissible in the group (currently 20%) is to be reduced to 10%. In addition, the notification procedure should in future be possible not only for corporations or cooperatives, but for all legal entities that hold a qualifying participation. Furthermore, the authorisation to be obtained in international circumstances will be valid for five years instead of three.

Maritime shipping companies should be able to be taxed on the basis of tonnage

On 4 May 2022, the Federal Council adopted the dispatch on the Federal Tonnage Tax Act.

Decisions of the Swiss Federal Administrative Court (CW18 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 2 - 8 May 2022.

Decisions of the Swiss Federal Supreme Court (CW18 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 2 - 8 May 2022.

FTA publishes final ruling on the FATCA agreement

On 12 May 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Decisions of the Swiss Federal Administrative Court (CW 19 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 9 - 15 May 2022.

Decisions of the Swiss Federal Supreme Court (CW 19 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 9 - 15 May 2022.

SIF updates the overview of tax relief for Mexico

On 17 May 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Mexico.

Tax Jobs

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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)

Cantonal Tax Office Zurich - Management Office Specialist with deputy function (100%)

The world of tax is diverse, demanding and constantly changing. Become part of our competent team! Around 800 dedicated employees work at the Zurich Cantonal Tax Office for the benefit of the canton and its population. Soon with you? We implement federal, cantonal and municipal direct taxes efficiently and reliably. This also includes inheritance and gift taxes, withholding taxes, back taxes and tax penalties.

Further information (original advertisement)

Cantonal Tax Office Zurich - Head of Internal Audit (100%)

With around 800 employees, the Tax Office is responsible for the enforcement of federal, cantonal and municipal direct taxes. In addition to the income and wealth taxes of individuals, this includes the profit and capital taxes of legal entities as well as inheritance and gift taxes, withholding taxes and back taxes and tax penalties.

Further information (original advertisement)

Increase the reach of your job advertisement!

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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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Projectos Seminar - VAT and real estate stumbling blocks and optimization options in practice | May 6, 2024

This compact seminar offers you an overview of the problem areas and optimization options that arise in practice in the area of VAT and real estate. The tour d'horizon covers various points that need to be considered during the entire life cycle of a property; from construction / purchase to maintenance, renovation, sale and demolition.

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

ISIS) – Startups – Tax and Levy Challenges: Refinancing and Exit | 27. May 2024

After a successful foundation and the first phase of activity as a start-up, which were discussed in Part I of the seminar in spring 2023, the founder typically faces questions about the expansion of the activity and the sale of the start-up.

Main topics:

  • Financing and refinancing from a tax and legal point of view
  • Value and protection of data and know-how
  • Redevelopment
  • Liquidation
  • Tax-free capital gain on exit
  • Exit and Employee Participation

Further information & registration

veb.ch - Our courses in 2024

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.

Our training courses meet the requirements for further training recognition by TREUHAND|SUISSE and EXPERTsuisse.

Further information & registration

EXPERTsuisse – Certificate Course Tax Accounting & Reporting

Purpose of training: Teaching skills for the correct calculation and presentation of current and deferred taxes, taking into account the IAS 12 requirements, including the necessary disclosures in the notes to consolidated financial statements.

The course is aimed at persons from the taxation, auditing or accounting sectors.

Contents:

  • Introduction to the main accounting regulations and Swiss corporate tax law
  • Current and deferred taxes, temporary differences, determination of applicable tax rate
  • Tax reconciliation and positions in the consolidated financial statements
  • M&A and restructurings
  • Annual reporting and disclosure, interim financial statements
  • Valuation of financial instruments, real estate and investments
  • Tax accounting & reporting in Group practice

Further information and link for registration

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Services

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The Swiss tax system | Direct federal tax | Value added tax

The Swiss tax system | Direct federal tax | Value added tax

Would you like to know more about Swiss taxes? Would you like to prepare for an exam? Do you need a well-founded, handy reference book for practical use? Then Compendio's tax titles are the right choice for you.

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