Federal Council adopts dispatch on AEOI with 12 other partner states
At its meeting on 18 May 2022, the Federal Council adopted the dispatch on the introduction of AEOI with 12 other partner states.
FTA publishes legislative and ordinance amendments 2023-2025
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties.
Decisions of the Swiss Federal Administrative Court (CW 20 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 16 - 22 May 2022.
Decisions of the Swiss Federal Supreme Court (CW 20 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 16 - 22 May 2022.
Date for referendum on the revision of the Withholding Tax Act
The Federal Council has set the date for the referendum on the amendment of 17 December 2021 to the Federal Act on Withholding Tax (Withholding Tax Act, ITA) (strengthening the debt capital market) for 25 September.
Federal Council approves report on review mechanism for standard-compliant implementation of AEOI 2022
At its meeting on 25 May 2022, the Federal Council approved the report "Audit mechanism to ensure standard-compliant implementation of the automatic exchange of information on financial accounts with partner states with a view to the exchange of data in 2022" to the WAK of both Councils.
Federal Council adopts benchmarks for individual taxation
At its meeting on 25 May 2022, the Federal Council adopted the key values for individual taxation.
Decisions of the Swiss Federal Administrative Court (CW 21 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 23 - 29 May 2022.
Decisions of the Swiss Federal Supreme Court (CW 21 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 23 - 29 May 2022.
Selected parliamentary business in the tax area at federal level (June 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 2 June 2022.
Decisions of the Swiss Federal Administrative Court (CW 22 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 30 May - 5 June 2022.
Decisions of the Swiss Federal Supreme Court (CW 22 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 30 May - 6 June 2022.
VAT: Publication of the draft practice statements of the VAT Department
On 7 June 2022, drafts for practice adjustments in value-added tax regarding contributions in kind and Euro-Airport Airport were published.
Decisions of the Swiss Federal Administrative Court (CW 23 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 6 - 12 June 2022.
Decisions of the Swiss Federal Supreme Court (CW 23 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 6 - 12 June 2022.
FTA publishes notices on FATCA group requests (June 2022)
On 14 June 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.
Decisions of the Swiss Federal Administrative Court (CW 24 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 13 - 19 June 2022.
Decisions of the Swiss Federal Supreme Court (CW 24 - 2022 - incl. addendum)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 13 - 19 June 2022.
VAT refund to foreign companies
The Federal Administrative Court has confirmed the practice of the FTA regarding the content of the entrepreneur's certificate: This must be valid for the remuneration period (calendar year).
Deduction for health insurance premiums to be increased
At its meeting on 22 June 2022, the Federal Council adopted the dispatch on increasing the deductions for insurance premiums and interest on savings capital for direct federal tax.
The Confederation regulates the implementation of the OECD minimum tax in Switzerland
In order to implement the OECD/G20 project on the taxation of the digital economy, the Federal Council proposes a supplementary tax, with 25% of the revenue going to the Confederation and 75% to the cantons and municipalities.
New edition of the brochure "Guide for Future Taxpayers
The publication "Guide for Future Taxpayers" has been revised and provides an overview of the assessment of income and wealth taxes for natural persons. It is aimed specifically at young people.
Decisions of the Swiss Federal Administrative Court (CW 25 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 20 - 26 June 2022.
Decisions of the Swiss Federal Supreme Court (CW 25 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 20 - 26 June 2022.
FTA publishes tax statistics 2021 - At a glance
On 1 July 2022, the FTA published the "Tax statistics 2021 - At a glance". The leaflet presents figures for the various types of federal taxes, statistical evaluations on individuals and legal entities, and the tax burden in Switzerland.
Overview of the taxation of cross-border employment
In its communication of 27 June 2022, the State Secretariat for International Financial Matters (SIF) points out the legal validity of the mutual agreements concluded with neighbouring states on the taxation of cross-border gainful employment in the context of the pandemic.
Switzerland and France extend agreement on teleworking
In a joint declaration, the competent authorities of Switzerland and France have agreed to extend the mutual agreement of 13 May 2020 until 31 October 2022.
FTA updates the "Current taxes" dossier
The "Current taxes" dossier was updated on 30 June 2022.
FTA publishes VAT statistics 2019
The FTA published the 2019 VAT statistics on 30 June 2022.
Federal Council sets out steps for financing transport infrastructure
With the increasing spread of electric cars and other vehicles with alternative drive systems, the revenue from mineral oil taxes is decreasing. Therefore, the Federal Council is planning to introduce a replacement tax for vehicles with alternative drive systems. At its meeting on 29 June 2022, the Federal Council defined the key parameters.
Federal Council opens consultation on the amendment of the VAT Act and the amendment of the VAT Identification Ordinance
At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Act and the amendment of the Ordinance on the Business Identification Number. In future, the STV will be able to automatically notify the Federal Statistical Office of sole proprietorships without an entry in the commercial register but with a VAT turnover of at least CHF 100,000. This will make it easier for commercial register authorities to check entries.
Federal Council opens consultation on the amendment of the VAT Ordinance
At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. The registration and settlement of value added tax (VAT) is to be carried out electronically in the future.
European tax authorities meet in Switzerland
On 29 and 30 June 2022, the directorates of the European tax authorities met in Zurich. Under Swiss leadership, they want to improve the relationship between taxpayers and tax authorities.
Decisions of the Swiss Federal Administrative Court (CW 26 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 27 June - 3 July 2022.
Decisions of the Swiss Federal Supreme Court (CW 26 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 27 June - 3 July 2022.
Selected parliamentary business in the tax area at federal level (July 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 5 July 2022.
Decisions of the Swiss Federal Administrative Court (CW 27 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 4 - 10 July 2022.
Decisions of the Swiss Federal Supreme Court (CW 27 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 4 - 10 July 2022.
Switzerland and Tajikistan sign Protocol of Amendment to the Double Taxation Agreement
On 11 July 2022, SIF announced that on 4 July 2022, Switzerland and Tajikistan signed a protocol amending the agreement on the avoidance of double taxation in the field of taxes on income and capital.
Decisions of the Swiss Federal Administrative Court (CW 28 - 2022)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 July 2022.
Decisions of the Swiss Federal Supreme Court (CW 28 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 11 - 17 July 2022.
Consultation agreement between Switzerland and Germany concerning non-return days
The State Secretariat for International Financial Matters (SIF) informed on July 18, 2022, that the competent authorities of Switzerland and Germany state in a joint declaration that working days spent all day at the place of residence are not treated as non-return days for the purposes of applying the cross-border commuter regulation under the DTA between Switzerland and Germany.
Withholding Tax: Adjustment of the FTA's Practice in the Event of a Secondary Adjustment
In a communication dated July 19, 2022, the Federal Tax Administration (FTA) informs about the impact of the Federal Law on the Implementation of International Agreements in the Tax Area (StADG), which entered into force on January 1, 2022, on the practice of the FTA in the area of withholding tax in the event of a secondary adjustment.
Memorandum of Understanding between Switzerland and France
On July 20, 2022, SIF announced that a mutual agreement had been reached between the competent authorities of Switzerland and France regarding the taxation of cross-border workers who work in their home offices as a result of measures taken in the context of the fight against Covid-19, which will be valid until October 31, 2022.
Memorandum of Understanding between Switzerland and Italy
On July 22, 2022, SIF announced that Switzerland and Italy have agreed that the mutual agreement on the impact of COVID-19 measures on the treatment of earned income from employment under the 1974 DTA and the 1974 Convention on Frontier Workers will remain applicable until the end of October 2022 to all individuals who are residents of a Contracting State and regularly engage in gainful employment in the other Contracting State.
Decisions of the Swiss Federal Administrative Court (CW 29 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 18 - 24, 2022.
Decisions of the Swiss Federal Supreme Court (CW 29 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 18 - 24, 2022.
Decisions of the Swiss Federal Administrative Court (CW 30 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 25 - 31, 2022.
Decisions of the Swiss Federal Supreme Court (CW 30 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 25 - 31, 2022.
FTA publishes material adjustments regarding publications to the VAT Act (July 26, 2022)
On July 26, 2022, the FTA posted material adjustments regarding air carrier benefits publications on its website.
FTA publishes final rulings on the FATCA agreement
On July 26, 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Decisions of the Swiss Federal Administrative Court (CW 31 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 1 - 7, 2022.
Decisions of the Swiss Federal Supreme Court (CW 31 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 1 - 7, 2022.
FTA publishes circular regarding the refund of withholding tax on lump-sum pension benefits in relation to Italy
On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".
Decisions of the Swiss Federal Administrative Court (CW 32 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 8 - 14, 2022.
Decisions of the Swiss Federal Supreme Court (CW 32 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 8 - 14, 2022.
FDF promotes withholding tax reform
On 15 August 2022, the FDF published a media release on the withholding tax reform. With the reform of the withholding tax, Switzerland will increase its attractiveness as a business location and remain competitive. The Federal Council recommends that the amendment to the Federal Withholding Tax Act be approved.
QR bill also replaces tax deposit slips
As of October 1, 2022, only QR bills can be processed. Orange and red payment slips (and standing orders) will no longer be permitted after that and can no longer be processed. However, payments can still be made using IBAN.
FTA publishes legislative and ordinance amendments 2023-2025
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law.
Federal Council opens consultation on ordinance on minimum taxation of large corporate groups
On August 17, the Federal Council opened the consultation on the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MindStV).
Decisions of the Swiss Federal Administrative Court (CW 33 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 15 - 21, 2022.
Decisions of the Swiss Federal Supreme Court (CW 33 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 15 - 21, 2022.
FTA publishes final rulings on the FATCA agreement
On August 26, 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Dossier tax information "Data from the history of federal taxes" updated
The FTA has updated the article "History of Federal Taxes" from the Tax Information dossier.
Decisions of the Swiss Federal Administrative Court (CW 34 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 22 - 28, 2022.
Decisions of the Swiss Federal Supreme Court (CW 34 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 22 - 28, 2022.
Federal Council adopts dispatch on the total revision of the Customs Act
At its meeting on 24 August 2022, the Federal Council adopted the dispatch on the total revision of the Customs Act.
SIF updates overview of tax relief for Turkey
On August 30, 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Turkey.
Federal Council decides to modernize the HVF collection system
At its meeting on August 31, 2022, the Federal Council approved the dispatch on the amendment of the Heavy Vehicle Fee Act and the commitment credit for the financing of a new system for the levying of the Distance-related Heavy Vehicle Fee (HVF).
FTA publishes draft practice statement on VAT: sports and cultural associations and non-profit institutions
The FTA posted an initial draft of the VAT practice on its website on September 2, 2022.
Decisions of the Swiss Federal Administrative Court (CW 35 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 29 - September 4, 2022.
Decisions of the Swiss Federal Supreme Court (CW 35 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 29 - September 4, 2022.
Media releases on the RTV levy
During the week of September 5 - 11, 2022, two media releases were published regarding RTV levy.
FTA publishes new tax folders
The Federal Tax Administration (FTA) published a total of three new tax folders in the area of income and property taxes on August 31, 2022 and September 1, 2022.
FTA updates dossier: Assessment procedure for direct taxes
The FTA has updated the dossier tax information on the assessment procedure for direct taxes on September 8, 2022.
Decisions of the Swiss Federal Administrative Court (CW 36 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 5 - 11, 2022.
Decisions of the Swiss Federal Supreme Court (CW 36 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between September 5 - 11, 2022.
Withholding tax: application of the limitation periods for refunds
On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.
Suspension of the exchange of information with Russia
On 16 September 2022, the Federal Council decided to temporarily suspend the exchange of tax information with Russia based on the public policy reservation of the Administrative Assistance Convention in Tax Matters.
Decisions of the Swiss Federal Administrative Court (CW 37 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 12 - 18, 2022.
Decisions of the Swiss Federal Supreme Court (CW 37 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between 12 - 18 September 2022.
Adjustment of VAT Info 08 Private Shares
Sections 1.5.2 and 1.5.6 of the FTA's VAT Info 08 Private Share have been amended as a result of a change in practice on September 17, 2022. If the employee uses his private vehicle for business purposes and the company assumes the ongoing operating costs (but not the acquisition costs) as compensation, the private share of the assumed operating costs can be calculated at a flat rate of CHF 150 / month (incl. VAT).
FTA - Compensation for cold progression: adjustment of rates and deductions
To offset the consequences of cold progression, the Federal Department of Finance (FDF) is adjusting the rates and deductions for direct federal tax from the 2023 tax year:
FTA - Circular on professional expense allowances and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023
On September 21, 2022, the FTA published the circular "Professional expense lump sums and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023".
FTA - FTA services centrally available in the "ePortal
The most important services of the Federal Tax Administration (FTA) will in future be available on the online platform "ePortal". FTA SuisseTax is being replaced.
Decisions of the Swiss Federal Administrative Court (CW 38 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 19 - 25, 2022.
Decisions of the Swiss Federal Supreme Court (CW 38 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between September 19 - 25, 2022.
OECD publishes five new reports
On the sidelines of the 15th plenary session of the OECD Forum on Tax Administration in Sydney, five new reports will be released.
FTA publishes communications on FATCA group requests
On September 27, 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
FTA publishes substantive amendments concerning publications on the VAT Act
The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on September 28, 2022.
Decisions of the Swiss Federal Administrative Court (CW 39 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 26 - October 2, 2022.
Decisions of the Swiss Federal Supreme Court (CW 39 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between September 26 - October 2, 2022.
FTA publishes draft of the practice definition VAT: healthcare
The FTA posted an initial draft of the VAT practice on its website on October 6, 2022.
Tax justice initiative has come to fruition
According to the Federal Chancellery's media release of October 4, 2022, the tax justice initiative has come to fruition.
Decisions of the Swiss Federal Administrative Court (CW 40 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 3 - 9, 2022.
Decisions of the Swiss Federal Supreme Court (CW 40 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between October 3 - 9, 2022.
Update of the areas of application for tax relief
On October 10, 2022, the Federal Department of Economic Affairs, Education and Research (EAER) adopted an amendment to the "Ordinance of the EAER on the Determination of the Municipalities Included in the Areas of Application for Tax Relief" for the purpose of updating the areas of application for tax relief under regional policy.
Exchange of information with 101 countries on around 3.4 million financial accounts
According to the Federal Tax Administration's (FTA) media release dated October 10, 2022, the FTA has exchanged information on financial accounts with 101 countries. The exchange takes place within the framework of the global standard on the automatic exchange of information (AEOI).
Dossier Tax Information: Update of the article "Tax harmonization
The FTA has updated the article "Tax harmonization" from the dossier Tax Information.
Memorandum of Understanding between Switzerland and the Kingdom of the Netherlands
On October 13, 2022, SIF published the "Mutual Agreement of September 6 and 29, 2022, respectively, on the procedural rules of the arbitration procedure provided for in Article 25 (Mutual Agreement Procedure), paragraph 5, of the Agreement of February 26, 2010, between the Swiss Confederation and the Kingdom of the Netherlands for the avoidance of double taxation in the field of taxes on income and for the prevention of fiscal fraud and tax evasion."
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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