FTA announces imputed interest rate on security equity 2023
On January 4, 2023, the FTA announced that the imputed interest rate on the security equity for tax year 2023 is 1.565%.
Selected parliamentary business in the tax area at the federal level (January 2023).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on January 4, 2023.
Tax burden in cantons and municipalities 2023
The Federal Finance Administration (FFA) has published a press release on the Tax Utilization Index 2023, which compares the tax burden in the cantons and municipalities.
Decisions of the Swiss Federal Administrative Court (CW 1 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between January 2 - 8, 2023.
Decisions of the Swiss Federal Supreme Court (CW 1 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between January 2 - 8, 2023.
Consultation agreement between Switzerland and Germany concerning withholding taxes
The State Secretariat for International Financial Matters SIF announces that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the procedure for relief from German withholding taxes on dividends, interest and royalties under the double taxation agreement between Switzerland and Germany.
Decisions of the Swiss Federal Administrative Court (CW 2 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between January 9 - 15, 2023.
Decisions of the Swiss Federal Supreme Court (CW 2 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between January 9 - 15, 2023.
Value Added Tax: Balance Tax Rates as of January 01, 2024
On January 17, 2023, the FTA announced that due to the increase in VAT rates, the regulation on the amount of balance tax rates by industry and activity has been adjusted.
VAT Consultative Body has new members
The members of the VAT Consultative Committee have been newly elected by the Federal Council. They are the following persons...
Decisions of the Swiss Federal Administrative Court (CW 3 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between January 16 - 23, 2023.
Decisions of the Swiss Federal Supreme Court (CW 3 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between January 16 - 22, 2023.
FTA - Life annuities will be taxed flexibly as of 2025
The taxation of life annuities in pillar 3b will be flexibly adjusted to the investment conditions when it comes into force on January 1, 2025.
ESTV publishes circular "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DBA overviews for withholding tax")
With the circular Leaflets for Withholding Tax and Overviews of Double Taxation Treaties dated January 27, 2023, the FTA informs about changes in the double taxation treaties (DTAs), the various withholding tax leaflets and the related DTA overviews as of January 1, 2023.
Decisions of the Swiss Federal Administrative Court (CW 4 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between January 24 - 29, 2023.
Decisions of the Swiss Federal Supreme Court (CW 4 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between January 23 - 29, 2023.
Decisions of the Swiss Federal Administrative Court (CW 5 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between January 30 - February 5, 2023.
Decisions of the Swiss Federal Supreme Court (CW 5 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between January 30 - February 5, 2023.
Reporting concerning tax relief within the framework of regional policy
According to a media release, at its meeting on February 1, 2023, the Federal Council took note of a report by the Federal Department of Economic Affairs, Education and Research (EAER) on defining the areas of application for tax relief under regional policy.
FTA publishes legislative and ordinance amendments 2024-2026
The Federal Tax Administration (FTA) has updated the list of legislative and ordinance amendments 2024-2026 in the area of direct federal tax, value added tax, withholding tax and stamp duties.
Tax-recognized interest rates 2023 for advances or loans in Swiss francs and foreign currencies
On February 7 and 8, 2023, the FTA published the Circulars on Swiss Franc and Foreign Currency Tax Recognized Interest Rates 2023.
MWST: Publications on the MWSTG - MWST-Info 19 Tax rate increase as of January 1, 2024
On February 7, 2023, the FTA published VAT Info 19 Tax Rate Increase Effective January 1, 2024.
Decisions of the Swiss Federal Administrative Court (CW 6 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between February 6 - 12, 2023.
Decisions of the Swiss Federal Supreme Court (CW 6 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between February 6 - 12, 2023.
Updated statistics on the capital contribution principle (February 2023)
On February 16, 2023, the FTA updated the figures on capital contributions, repayments, and other changes.
FTA publishes withholding tax rates 2023 (correction)
The Federal Tax Administration (FTA) has published corrected 2023 withholding tax rates for the canton of Glarus.
Decisions of the Swiss Federal Administrative Court (CW 7 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between February 13 - 19, 2023.
Decisions of the Swiss Federal Supreme Court (CW 7 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 13 - 19, 2023.
FTA publishes communications on FATCA group requests
On February 21, 2023, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 5 number 3 litera b FATCA Law.
Dossier Tax Information: Update of the article "Taxation in the case of self-employment".
On February 23, 2023, the FTA updated the article "Taxation for Self-Employment" from the Tax Information Dossier.
Decisions of the Swiss Federal Administrative Court (CW 8 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between February 20 - 26, 2023.
Decisions of the Swiss Federal Supreme Court (CW 8 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between February 20 - 26, 2023.
Decisions of the Swiss Federal Administrative Court (CW 9 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between February 27 - March 5, 2023.
Decisions of the Swiss Federal Supreme Court (CW 9 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between February 27 - March 5, 2023.
Decisions of the Swiss Federal Administrative Court (CW 10 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between March 6 - 12, 2023.
Decisions of the Swiss Federal Supreme Court (CW 10 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 6 - 12, 2023.
FTA publishes final rulings on the FATCA agreement
On March 14, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
FTA publishes sample VAT statement in view of tax rate increase
On March 13, 2023, the FTA published the samples of the new VAT statements in view of the upcoming tax rate increase, valid from 2024.
Decisions of the Swiss Federal Administrative Court (CW 11 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between March 13 - 19, 2023.
Decisions of the Swiss Federal Supreme Court (CW 11 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between March 13 - 19, 2023.
Dossier Tax Information: Update of the article "Taxation of bonds, derivatives and combined products".
On March 24, 2023, the FTA updated the article "Taxation of Bonds, Derivatives and Combined Products" from the Tax Information Dossier.
Decisions of the Swiss Federal Administrative Court (CW 12 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between March 20 - 26, 2023.
Decisions of the Swiss Federal Supreme Court (CW 12 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between March 20 - 26, 2023.
FTA publishes activity report 2022
The FTA published its 2022 activity report on March 28, 2023, and recorded tax revenues of 57.3 billion Swiss francs (+1 billion compared to the previous year) and made more requests for administrative assistance than ever before.
FTA updates the "Cantonal Gazettes" publication
The FTA has updated the publication "Kantonsblätter" on March 27, 2023. The 26 cantonal gazettes provide an overview of special tax features and the associated cantonal legal regulations.
Decisions of the Swiss Federal Administrative Court (CW 13 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between March 27 - April 2, 2023.
Decisions of the Swiss Federal Supreme Court (CW 13 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 27 and April 2, 2023.
Selected parliamentary business in the tax area at the federal level (April 2023).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on April 4, 2023.
Federal Council supports the use of tax data for statistical purposes
On April 5, 2023, the Federal Council instructed the FDHA to include a collection of tax data in the Ordinance on the Collection of Statistics. The data will only be used for statistical purposes, and tax secrecy will be maintained. To enable the Confederation to fulfill its tasks, such as quantifying the financial impact of reforms in tax and social policy, it wants to be able to collect detailed tax data from the cantonal tax administrations in the future.
Federal Council opens consultation on abolition of tax exemption on electric vehicles
From 2024, electric cars are also to be subject to automobile tax. The Federal Council has opened a corresponding consultation.
FTA publishes material adjustments to MBI 25 (Research and Development).
On April 6, 2023, the FTA published material adjustments on the following topic: internal services (VAT Industry Info 25 Research and Development).
FTA publishes final rulings on the FATCA agreement
On April 12, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters SIF announced on 13 April 2023 that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the application of Article 15(4) of the double taxation agreement between Switzerland and Germany.
Decisions of the Swiss Federal Administrative Court (CW 14 and 15 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between April 3 - 16, 2023.
Decisions of the Swiss Federal Supreme Court (CW 14 and 15 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between April 3 - 16, 2023.
Switzerland and Italy sign declaration to remove Switzerland from Italian blacklist
Federal Councillor Karin Keller-Sutter and Italian Finance Minister Giancarlo Giorgetti signed a political declaration on 20 April 2023 to settle outstanding tax issues.
Decisions of the Swiss Federal Administrative Court (CW 16 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between April 17 - 23, 2023.
Decisions of the Swiss Federal Supreme Court (CW 16 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between April 17 - 23, 2023.
Federal Council and Parliament recommend implementation of minimum taxation for approval
On June 18, 2023, the electorate will vote on the necessary constitutional amendment in connection with the OECD/G20 reform on minimum taxation for large internationally active corporate groups in Switzerland. At the media conference on April 24, 2023, Federal Councillor Karin Keller-Sutter, presented the arguments in favor of accepting the bill.
Federal fiscal revenues 2022
On April 27, 2023, the FTA released the 2022 federal fiscal revenue and legislative chronological trends.
Decisions of the Swiss Federal Administrative Court (CW 17 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between April 23 - 30, 2023.
Decisions of the Swiss Federal Supreme Court (CW 17 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between April 24 - 30, 2023.
VAT: FTA publishes draft on practice adjustment regarding accounting and invoicing
On May 3, 2023, the FTA posted a draft VAT practice regarding accounting and invoicing on its website.
Decisions of the Swiss Federal Administrative Court (CW 18 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between May 1 - 7, 2023.
Decisions of the Swiss Federal Supreme Court (CW 18 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between May 1 - 7, 2023.
FTA publishes updated Q&A on the salary statement
On May 12, 2023, the Federal Tax Administration (FTA) published the updated FAQ for completing the wage statement, effective May 1, 2023.
FTA publishes new tax folders on professional expenses
On May 4 and 9, 2023, the Federal Tax Administration (FTA) published the new tax folders "Lump-sum deduction for additional costs for meals" and "Deductions for weekly stays away from home". They provide an overview of the regulations at the federal and cantonal levels.
FTA publishes final rulings on the FATCA agreement
On May 9, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
FTA publishes legislative and ordinance amendments 2024-2027
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 in which the FTA is significantly involved or for whose implementation it is responsible.
Denomination of capital in functional foreign currency: conversion rates for profit and capital tax purposes
On May 11, 2023, the FTA announced that when denominating share capital or capital stock in British pounds, euros, U.S. dollars or yen, the foreign exchange rates (sale) of the FCA are to be used for the conversion into Swiss francs.
Decisions of the Swiss Federal Administrative Court (CW 19 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between May 8 - 14, 2023.
Federal Council adopts dispatch on the amendment of the double taxation agreement with the United Arab Emirates
On May 4, 2022, the Federal Council adopted the Dispatch on the Protocol of Amendment to the DTA with UAE.
Selected parliamentary business in the tax area at the federal level (May 2023).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on May 19, 2023.
Decisions of the Swiss Federal Administrative Court (CW 20 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between May 15 - 22, 2023.
Decisions of the Swiss Federal Supreme Court (CW 19/20 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between May 8 - 21, 2023.
Federal Council specifies implementation of OECD/G20 minimum taxation
The OECD/G20 minimum taxation for large internationally active corporate groups is to be implemented in Switzerland with a supplementary tax. The Swiss electorate will vote on this on June 18, 2023. If this is approved, the Federal Council can introduce the supplementary tax temporarily with an ordinance. At its meeting on May 24, 2023, the Federal Council opened the second consultation on this ordinance.
FTA updates the "Current taxes" dossier
The "Applicable taxes" file was updated on May 25, 2023.
Decisions of the Swiss Federal Administrative Court (CW 21 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between May 23 - 28, 2023.
Decisions of the Swiss Federal Supreme Court (CW 21 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between May 22 - 28, 2023.
Switzerland and Slovenia sign Protocol of Amendment to DTA
On May 30, 2023, Switzerland and Slovenia signed an amendment protocol to the DTA. The protocol contains an abuse provision in the form of a PPT clause.
Entry into force of the Protocol of Amendment to the DTA with Armenia
According to SIF's notification, the Protocol of Amendment to the DTA with Armenia entered into force on May 2, 2023. Most of the amendments are applicable as of January 1, 2024.
FTA publishes notifications of receipt and final rulings on FATCA group requests
On May 31, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Art. 12(1) FATCA Act and the issuance of final rulings pursuant to Art. 5(3)(b) FATCA Agreement.
Decisions of the Swiss Federal Supreme Court (CW 22 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between May 29 - June 4, 2023.
FTA publishes final rulings on FATCA group requests
On June 7, 2023, the Swiss Federal Tax Administration (FTA) published the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Federal Council opens consultation on taxation of home office abroad
On June 9, 2023, the Federal Council submitted a revision of national tax law for consultation, according to which earned income from the home office abroad should be taxable in Switzerland, provided that the right of taxation is assigned to Switzerland by treaty.
Decisions of the Swiss Federal Administrative Court (CW 23 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between June 5 - 11, 2023.
Decisions of the Swiss Federal Supreme Court (CW 23 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between June 5 - 11, 2023.
Updating the overview of the effects of the agreement (extent of relief) concerning various contracting states
The Federal Tax Administration (FTA) has updated the overview of the effects of the agreement (extent of relief) concerning various contracting states.
FTA publishes notifications of receipt of FATCA group requests
On June 13, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Dossier Tax Information: Update of the article "Cold progression
On June 13, 2023, the FTA updated the article "Cold Progression" from the Tax Information Dossier.
FTA publishes declaration instructions for the new VAT rates
On June 16, 2023, the Federal Tax Administration (FTA) published declaration guidance for the new VAT rates that will apply beginning January 1, 2024.
Federal Council to introduce e-vignette on August 1, 2023
According to the Federal Council's media release of June 15, 2023, the electronic vignette (e-vignette) will be introduced in a dual system in addition to the adhesive vignette on August 1, 2023.
Federal Council puts into force the amendment to the VAT Ordinance on electronic procedures
According to the Federal Council's media release of June 16, 2023, the amendment to the VAT Ordinance on Electronic Procedures is scheduled to enter into force on January 1, 2024.
Decisions of the Swiss Federal Administrative Court (CW 24 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between June 12 - 18, 2023.
Decisions of the Swiss Federal Supreme Court (CW 24 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between June 12 - 18, 2023.
Decisions of the Swiss Federal Administrative Court (CW 25 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between June 19 - 25, 2023.
Decisions of the Swiss Federal Supreme Court (CW 25 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between June 19 - 26, 2023.
FTA publishes drafts of the VAT practice statement: Domiciliary companies
The FTA posted initial drafts of the VAT practice on its website on June 20, 2023.
Enactment of the Ordinance on the Delegation to the Federal Department of Finance of the Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax
The Federal Council on 21 June 2023 adopted the Ordinance on the Transfer of Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax to the Federal Department of Finance.
FTA publishes final rulings on FATCA group requests Copy
On June 23, 2023, the Swiss Federal Tax Administration (FTA) published the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
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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