FTA publishes interest rates for direct federal tax 2023
On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for direct federal tax for 2023.
Decisions of the Swiss Federal Administrative Court (CW 41 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 10 - 16, 2022.
Decisions of the Swiss Federal Supreme Court (CW 41 - 2022)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 10 - 16, 2022.
Selected parliamentary business in the tax area at the federal level (October 2022).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 20, 2022.
Decisions of the Swiss Federal Administrative Court (CW 42 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 17 - 23, 2022.
Decisions of the Swiss Federal Supreme Court (CW 42 - 2022)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 17 - 23, 2022.
Federal Council adopts dispatch on taxation of e-cigarettes
At its meeting on October 26, 2022, the Federal Council approved the dispatch on the amendment of the Federal Law on Tobacco Taxation. This now provides for the taxation of liquids consumed in e-cigarettes.
Memorandum of Understanding between Switzerland and France
On October 27, 2022, SIF announced that the mutual agreement of July 18, 2022, on the taxation of telework between Switzerland and France will remain in force until December 31, 2022.
FTA publishes communications on FATCA group requests
On October 27, 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Decisions of the Swiss Federal Administrative Court (CW 43 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 24 - 30, 2022.
Decisions of the Swiss Federal Supreme Court (CW 43 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between October 24 - 30, 2022.
FTA publishes tax statistics for individuals and legal entities 2019
On November 3, 2022, the FTA published the 2019 tax statistics.
Maximum Pillar 3a deductions in tax year 2023
The tax deduction as part of the tied pension provision (pillar 3a) was adjusted for the 2023 tax year.
Updated statistics on the capital contribution principle
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle.
Decisions of the Swiss Federal Administrative Court (CW 44 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 31 - November 6, 2022.
Decisions of the Swiss Federal Supreme Court (CW 44 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between October 31 - November 6, 2022.
Switzerland and United Arab Emirates sign protocol of amendment to DTA
Switzerland and the United Arab Emirates signed a protocol amending the agreement for the avoidance of double taxation (DTA) in the area of taxes on income in Abu Dhabi on November 5, 2022. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements.
Decisions of the Swiss Federal Administrative Court (CW 45 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between November 7 - 13, 2022.
Decisions of the Swiss Federal Supreme Court (CW 45 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between November 7 - 13, 2022.
FTA publishes substantive amendments concerning publications on the VAT Act
The FTA posted material adjustments regarding mobile antenna publications on its website on November 15, 2022.
"ESTV SuisseTax": Transfer to the federal "ePortal" platform
The services in FTA SuisseTax will be transferred to the federal platform "ePortal" according to the FTA's announcement of November 15, 2022.
Federal Council adopts dispatch on the amendment of the DTA with Tajikistan
On 16 November 2022, the Federal Council adopted the dispatch on the amending protocol to the DTA with Tajikistan. The protocol implements the minimum standards from the BEPS project.
The Federal Council appoints Tamara Pfammatter as Director of the FTA
The Federal Council appointed Ms. Tamara Pfammatter as the future Director of the FTA on November 16, 2022.
FTA updates legislative and ordinance changes 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.
Decisions of the Swiss Federal Administrative Court (CW 46 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between November 14 - 20, 2022.
Decisions of the Swiss Federal Supreme Court (CW 46 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between November 14 - 20, 2022.
No lower taxation of e-business vehicles
At its meeting on November 23, 2022, the Federal Council adopted a report on the taxation of business vehicles with electric drives. It recommends retaining a uniform flat rate for the private use of business vehicles and refraining from a reduced tax base for electric vehicles.
Dossier Tax Information: Update of the article "Real estate transfer tax
On November 25, 2022, the article "Real Estate Transfer Tax" from the dossier Tax Information was updated.
FTA publishes substantive amendments concerning publications on the VAT Act
On November 25, 2022, the FTA published material adjustments regarding the publications on the subject of sports and cultural associations and non-profit institutions on its website.
FTA publishes communications on FATCA group requests
On November 24, 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Decisions of the Swiss Federal Administrative Court (CW 47 - 2022)
Overview of the tax rulings of the Swiss Federal Administrative Court published between November 21 - 27, 2022.
Decisions of the Swiss Federal Supreme Court (CW 47 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between November 21 - 27, 2022.
Entry into force of the Protocol of Amendment to the DTA with Japan
The Protocol of Amendment to the Double Taxation Agreement (DTA) between Switzerland and Japan has entered into force. With the exception of individual provisions, most of the amendments are applicable as of January 1, 2023.
Consultation on individual taxation opened
At its meeting on December 2, 2022, the Federal Council opened the consultation on individual taxation. All individuals are to complete their own tax return, even if they are married. The bill serves as an indirect counter-proposal to the tax fairness initiative, which the Federal Council rejects.
Decisions of the Swiss Federal Administrative Court (CW 48 - 2022)
Overview of the tax rulings of the Swiss Federal Administrative Court published between November 28 and December 4, 2022.
Decisions of the Swiss Federal Supreme Court (CW 48 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between November 28 - December 4, 2022.
Increase in VAT rates from 2024
At its meeting on December 9, 2022, the Federal Council set the effective date of the AHV 21 reform at January 1, 2024, which also applies to the MWSTG and MWSTV.
Decisions of the Swiss Federal Administrative Court (CW 49 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between December 5 - 11, 2022.
Decisions of the Swiss Federal Supreme Court (CW 49 - 2022)
Overview of the tax rulings of the Swiss Federal Supreme Court published between December 5 - 11, 2022.
FTA publishes drafts on VAT practice definition: tax rate increase and own contributions
The FTA published the first drafts of the VAT practice on its website on December 12, 2022.
FTA publishes communications on FATCA group requests
On December 13, 2022, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Decisions of the Swiss Federal Administrative Court (CW 50 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between December 12 - 18, 2022.
Decisions of the Swiss Federal Supreme Court (CW 50 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between December 12 - 18, 2022.
Statistics "Value Added Tax in Switzerland 2020
The Swiss Federal Tax Administration (FTA) published the statistics "Value Added Tax in Switzerland 2020" on December 19, 2022.
FTA publishes tax folder for 2022
The Federal Tax Administration (FTA) published the tax folders for the 2022 tax period on December 19, 2022.
Updating the list of Pillar 3b endowment insurance policies that can be surrendered
The Swiss Federal Tax Administration (FTA) has updated the list of Pillar 3b endowment insurance policies that are eligible for surrender.
Publications on withholding tax 2023
The Federal Tax Administration (FTA) has published the documents "Information Points on Withholding Tax, Withdrawal Commissions and Church Tax 2023" and "Overview of Withholding Tax Rates for Pension Benefits 2023".
Federal Council opens consultation for new regulation of professional costs
At its meeting on December 21, 2022, the Federal Council opened the consultation process for a new regulation of professional costs.
Updated overviews on withholding tax according to DTAs
On December 22, 2022, the State Secretariat for International Financial Matters (SIF) updated the overviews of treaty limitations on foreign taxes and on tax relief for Swiss dividends and interest.
Home office - No extension of the mutual agreement between Switzerland and Italy
On December 22, 2022, the State Secretariat for International Financial Matters (SIF) announced that the mutual agreement between Switzerland and Italy of June 18-19, 2020, which includes, among other things, exceptional and temporary special rules for home office taxation, will remain in force only until January 31, 2023.
Memorandum of Understanding between Switzerland and France on cross-border home office
According to media releases from the Federal Tax Administration (FTA) and the Federal Department of Finance (FDF) on December 22, 2022, Switzerland and France have agreed on a solution for the taxation of home office income, which will apply from January 1, 2023.
FTA publishes circular no. 29c "Capital contribution principle
The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.
FTA publishes withholding tax rates 2023
The Federal Tax Administration (FTA) has published the 2023 withholding tax rates for all cantons.
FTA updates publications on the salary statement
With effect from January 1, 2023, the Federal Tax Administration (FTA) has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".
VST: Changes from January 1, 2023 in the reporting procedure in the group relationship
According to a communication from the Federal Tax Administration (FTA) dated December 23, 2022, the group reporting procedure will be permitted from January 1, 2023 for shareholdings of 10% or more and will be extended to all legal entities.
Decisions of the Swiss Federal Administrative Court (CW 51 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between December 19 - 25, 2022.
Decisions of the Swiss Federal Supreme Court (CW 51 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between December 19 - 25, 2022.
Decisions of the Swiss Federal Administrative Court (CW 52 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between December 26 - 31, 2022.
Decisions of the Swiss Federal Supreme Court (CW 52 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between December 26 - 31, 2022.
FTA publishes communications on FATCA group requests
On January 10, 2023, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 5 number 3 litera b FATCA Law.
FTA publishes interest rates for direct federal tax 2024
The Federal Department of Finance is adjusting the refund and default interest rates for federal taxes and levies to the increased interest rate level. From 2024, an interest rate of 4.75 percent will apply in the case of arrears and for refunds. The interest rate on voluntary advance payments is now 1.25 percent.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) has published the 2025 withholding tax rates for all cantons.
Tax Jobs
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Canton of Basel-Landschaft, Tax Specialist 80%
We are looking for a Tax Specialist to advise, monitor and support IKEA Switzerland in a pro-active way on direct and indirect tax matters, with additional assignments within the country insurance coordination.
Canton Aargau, Dpt Finance and Resources - Auditor for legal entities 70-100%
Working for the canton of Aargau, with joy and perspective.
That's why we like to get up in the morning. Because those who work for the canton of Aargau do so for a good cause. For over 700,000 people who live here. And 45,000 companies that ensure prosperity and an Aargau worth living in. Makes sense, doesn't it?
SFS Group Schweiz AG - Tax Specialist (m/f/d) 80-100%
The SFS Group is a leading global listed company for mechanical fastening systems, precision molded parts and assemblies with headquarters in Heerbrugg SG. The "Group Tax" competence center provides information on all tax issues and supports all SFS Group locations worldwide. In the growing area of conflict between internationalization, continuous growth and increasing (tax) legal requirements, we act as a sparring partner for our partners.
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Seminars & Events
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EXPERTsuisse - Certified tax expert / Certified tax expert - Info events | April 11, 2025 and June 6, 2025
We would like to draw your attention to the EXPERTsuisse training course to become a "certified tax expert"! Achieve the highest seal of quality in tax consultancy with this two to four-year, part-time course.
Êtes-vous prêt(e) pour la prochaine étape de votre carrière? Participez à une séance d’information!
Haute école de gestion Arc / Université de Neuchâtel - CAS en Fiscalité des PME
The CAS in Fiscalité des PME (CAS FiscaPME) is a practical and high-quality training course in which SMEs learn to improve their fiscalité. It is a joint program and title offered by the Faculty of Law of the University of Neuchâtel and the Arc School of Management.
Projectos Seminar - Family taxation - from practice for practice | April 8, 2025
This seminar will provide you with practical information on the complex issues surrounding family taxation. When are spouses to be taxed jointly or when does separate taxation apply? What is the situation in an international context? What deductions are possible and what needs to be considered if the parents of underage children are not married? We address these and other questions and provide you with possible solutions for your day-to-day work.
ISIS) - Tax procedural law incl. appeal proceedings | May 5, 2025
Lawyers and trustees are increasingly confronted with a variety of procedural problems, which are dealt with interactively and practically in this ISIS seminar.
SwissAccounting - Our courses in 2025
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.
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.
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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.
You interested? Write to us at hello@taxlawblog.ch.
Services
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