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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Einwohnergemeinde Saanen - Head of the Tax Department 80-100%

The municipality of Saanen, a tourist municipality with over 7,000 inhabitants, is a very diverse and dynamic municipality. We are looking for a Head of Taxation to join our team.

Further information (original advertisement)

profitax ag - Trustee with tax interests

Do you want to get started in a strong team and really make a difference with your experience in tax and fiduciary services? We're not looking for gap fillers, we're looking for co-creators - maybe you're the missing piece of the puzzle. As a tax boutique, we step in where others are at a loss - and think ahead in a bold, creative and solution-oriented way. We find new ways for our clients where there no longer seem to be any - and that's exactly what inspires us every day.

Further information (original advertisement)

Fischer Ramp Buchmann AG - Tax Attorney (80%-100%)

Fischer Ramp Buchmann is a law firm in Zurich specializing in advising private clients and their companies. Our areas of specialization include national and cross-border tax and estate planning, property tax and social security issues as well as litigation in tax matters. We also deal with inheritance, contract and corporate law on an ongoing basis. We work regularly and closely with Swiss and international correspondents.

Further information (original advertisement)

Increase the reach of your job ad!

In cooperation with Cosmos Verlag and KOMUNIQUE, your job advertisements will be presented in a targeted manner on the most important platforms for tax lawyers.

With a free account on taxlawjobs.ch you can post and manage job advertisements on our taxlawblog independently!

You can find more information here.

Seminars & Events

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ISIS) – Pensions and Insurance | September 22-23, 2025

This seminar offers a comprehensive insight into key issues surrounding pension provision and (social) insurance. The focus is on the tax treatment of pension benefits in both a national and international context, with particular emphasis on capital withdrawals from pension plans (including the withdrawal restriction under Article 79, Paragraph 3 of the Swiss Federal Constitution).

Further information & registration

Projectos Seminar – Current Issues in Pensions and Taxes | June 24, 2025

The goal of this seminar is to provide practitioners with an overview of the most important topics related to occupational pensions from a tax perspective. Using concrete case studies, typical questions and problems will be discussed in depth.

Seminar overview & further information (on site)

Seminar overview & further information (online)

SwissAccounting - One-day seminar - The latest in tax law - Online

You will gain practical knowledge on current tax issues in the SME environment. You will recognize typical risks, gain a better understanding of tax issues and gain confidence for your daily work in advising and managing companies.

‍Furtherinformation & registration for online participation

EXPERTsuisse – Corporate Tax Law Forum | from September 9, 2025

Trends, focal points and perspectives in national and international corporate tax law.

Registration & further information

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.

Seminar overview & further information

Advertise events!

On the taxlawblog we offer you the opportunity to post events and seminars related to tax law.

  • Targeted placement in a tax environment.
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  • Additional publication in our weekly newsletter with more than 2,000 subscribers.

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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