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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Avanta Group AG - Manager Tax (80 - 100%) - Zurich or Zug
Avanta is a leading consulting and services company with offices in Zurich, Zug and Baar and around 100 employees. We are looking for people - not machines! Why? Because we know that we will always achieve more as a team. So if you're looking for a team, you've come to the right place!
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ADB Altorfer Duss & Beilstein AG - Head Office Operations (60-100%)
ADB Altorfer Duss & Beilstein AG is one of the leading tax advisory firms in Switzerland. Since 1954, ADB has stood for comprehensive advice on Swiss and international tax law for domestic and foreign companies and private individuals.
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.
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) - Exchange of services between affiliated companies | February 5, 2025
The topic of compensation for the exchange of services between affiliated companies has also become increasingly important in Switzerland in recent years. On the one hand, the integration seminar classifies the topic theoretically in Swiss tax law and, on the other hand, teaches how transfer prices for typical transactions are determined in practice.
Projectos Seminar - Workshop MWST - Up-Date based on practical examples | February 27, 2025
This workshop is focused on pointing out the pitfalls and optimization potential of Swiss VAT law to participants in a practical and well-founded manner so that the implementation work can be carried out efficiently before the annual financial statements are prepared.
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.
Advertise events!
On the taxlawblog we offer you the opportunity to post events and seminars related to tax law.
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- High visibility on the largest tax blog in Switzerland.
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Costs: CHF 400 per advertisement. The ad will appear on the blog for four weeks and in four issues of the newsletter.
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Services
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