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.
Tax Jobs
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Schellenberg Wittmer AG - Certified tax expert / Certified tax expert 80-100%, Zurich
We are looking to strengthen our team in Zurich with a (prospective) Certified tax expert or a (prospective) tax expert in the field of.
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.
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.
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.
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 - Current case law in tax law | June 20, 2024
This format will provide you with compact information on the latest Federal Supreme Court rulings (direct taxes, withholding tax and stamp duties), with some rulings being discussed in depth in the context of national and international developments. In addition, the speakers will also discuss some important rulings from the Zurich tax jurisdiction.
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...
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
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.
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Services
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