New edition of the brochure "The Swiss tax system
On June 19, 2023, the brochure "The Swiss Tax System" was updated. It provides an overview of taxes at the federal, cantonal and municipal levels and addresses cantonal peculiarities.
Switzerland and France sign an additional agreement to the bilateral double taxation agreement
On June 27, 2023, an additional agreement to the bilateral DTA was signed in Paris, which contains new and permanent taxation rules for home office income.
Federal Council opens consultation on expanded loss offsetting
According to the parliament, the loss offset period for companies is to be extended from seven to ten years. This is intended to enable companies affected by the Corona pandemic in particular to recover better. The Federal Council has drawn up the legal amendments for this and opened the consultation process at its meeting on June 28, 2023.
Decisions of the Swiss Federal Administrative Court (CW 26 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between June 26 - July 2, 2023.
Decisions of the Swiss Federal Supreme Court (CW 26 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between June 26 - July 2, 2023.
Memorandum of Understanding between Switzerland and France
On July 6, 2023, SIF announced that Switzerland and France have agreed on a common interpretation of the 10-day rule for business trips that qualify as home offices under the December 22, 2022 Memorandum of Understanding.
FTA publishes notifications of receipt of FATCA group requests
On July 5, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Decisions of the Swiss Federal Administrative Court (CW 27 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 3 - 9, 2023.
Decisions of the Swiss Federal Supreme Court (CW 27 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 3 - 9, 2023.
SIF publishes Outcome Statement of the OECD/G20 Inclusive Framework
On July 13, 2023, SIF published the Outcome Statement of the OECD/G20 Inclusive Framework for implementing the remaining elements of the two-pillar solution to address the fiscal challenges arising from the digitalization of the economy.
Statistics "Value Added Tax in Switzerland 2021
The Swiss Federal Tax Administration (FTA) published the statistics "Value Added Tax in Switzerland 2021" on July 13, 2023.
Cross-border commuter agreement with Italy has entered into force
On July 19, 2023, SIF announced that the new cross-border commuter agreement with Italy and an amending protocol to the DTA entered into force on July 17, 2023. The provisions are applicable as of January 1, 2024.
Decisions of the Swiss Federal Administrative Court (CW 28/29 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 10 - 23, 2023.
Decisions of the Swiss Federal Supreme Court (CW 28/29 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 10 - 23, 2023.
Recognized data suppliers (for the sales tax) as of August 1, 2023 according to FTA
The FTA informs about the data suppliers for the turnover tax recognized as of August 1, 2023.
Decisions of the Swiss Federal Administrative Court (CW 30 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 24 - 30, 2023.
Decisions of the Swiss Federal Supreme Court (CW 30 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 24 - 30, 2023.
Decisions of the Swiss Federal Administrative Court (CW 31 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 31 - August 6, 2023.
Decisions of the Swiss Federal Supreme Court (CW 31 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 31 - August 6, 2023.
FDF publishes first report on cantonal measures in connection with the implementation of the OECD minimum tax
On August 8, 2023, the FDF published the first report on the expected impact of the implementation of the OECD minimum tax on the individual cantons as well as the planned measures of the individual cantons as of May 31, 2023.
FTA publishes notifications of receipt and final rulings on the FATCA agreement
On August 9, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement and the receipt of group requests pursuant to Art. 12 No. 1 FATCA Agreement.
FTA publishes draft for practice adjustment VAT: Communities
The FTA posted an initial draft of the VAT practice on its website on August 11, 2023.
Decisions of the Swiss Federal Administrative Court (CW 32 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 7 - 13, 2023.
Decisions of the Swiss Federal Supreme Court (CW 32 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 7 - 13, 2023.
FTA publishes selectively adapted document "Structure and Record Formats of Withholding Tax Tariffs for Import into Payroll Accounting Systems (ERP Systems)
On August 15, 2023, the FTA published a selectively adjusted document "Structure and Record Formats of Withholding Tax Tariffs for Import into Payroll Accounting Systems (ERP Systems)".
Decisions of the Swiss Federal Administrative Court (CW 33 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 14 - 20, 2023.
Decisions of the Swiss Federal Supreme Court (CW 33 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 14 - 20, 2023.
Decisions of the Swiss Federal Administrative Court (CW 34 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 21 - 27, 2023.
Decisions of the Swiss Federal Supreme Court (CW 34 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 21 - 27, 2023.
Federal Council sets benchmarks for individual taxation
At its meeting on August 30, 2023, the Federal Council defined the key parameters for the dispatch on the introduction of individual taxation. This bill will also serve as an indirect counter-proposal to the popular initiative "For individual taxation independent of civil status (tax fairness initiative)".
Switzerland and Germany sign protocol of amendment to DTA
Switzerland and Germany signed the revision protocol amending the DTA of 11 August 1971 on 21 August 2023 on the fringes of the meeting of German-speaking finance ministers in Aschau im Chiemgau.
Dossier Tax Information: Update of the article "Appeals against income and property tax assessments".
On August 29, 2023, the FTA updated the article "Appeals Against Income and Wealth Tax Assessments" from the Tax Information Dossier.
FTA publishes draft on practice adjustment VAT: vouchers and refund of CO2 tax
The FTA posted an initial draft of the VAT practice on its website on August 31, 2023.
Decisions of the Swiss Federal Administrative Court (CW 35 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 28 - September 3, 2023.
Decisions of the Swiss Federal Supreme Court (CW 35 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.
FTA - Circular on professional expense allowances and remuneration in kind 2024 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2024
On September 5, 2023, the FTA published the circular "Professional expenses lump sums and remuneration in kind 2024 / Compensation of the consequences of the cold progression in the direct federal tax for the tax year 2024".
Decisions of the Swiss Federal Administrative Court (CW 36 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 4 - 10, 2023.
FTA publishes final rulings on FATCA group requests
On September 13, 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: Introduction of a Swiss trust does not currently have majority support
At its meeting on September 15, 2023, the Federal Council took note of the results of the consultation on the introduction of a Swiss trust. There is currently insufficient political consensus for the introduction of a trust under Swiss law. In particular, the tax regulations were clearly rejected in the consultation.
Decisions of the Swiss Federal Administrative Court (CW 37 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 11 - 17, 2023.
Decisions of the Swiss Federal Supreme Court (CW 36/37 - 2023
Overview of tax law decisions of the Swiss Federal Supreme Court published between September 4 - 17, 2023.
Dossier Tax Information: Update of the articles "Administrative and legal assistance in tax matters" and "Automatic exchange of information
On September 21, 2023, the FTA updated the articles "Administrative and legal assistance in tax matters" and "Automatic exchange of information" from the tax information dossier.
Switzerland and Serbia sign Protocol of Amendment to Double Taxation Agreement
On September 19, 2023, Switzerland and Serbia signed a Protocol of Amendment to the DTA, which implements the minimum standards in double taxation treaty matters.
Entry into force of the DTA between Switzerland and Ethiopia
On September 21, 2023, SIF announced that the DTA Switzerland - Ethiopia entered into force on August 10, 2023. The provisions are applicable for Switzerland as of January 1, 2024 and in Ethiopia as of July 8, 2024.
Decisions of the Swiss Federal Administrative Court (CW 38 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 18 - 24, 2023.
Decisions of the Swiss Federal Supreme Court (CW 38)
Overview of tax law decisions of the Swiss Federal Supreme Court published between September 18 - 24, 2023.
Review of tax relief in the Group delayed
According to the FDF, it is important to wait with the implementation of the referred motion 18.3718 (calculation of the participation deduction) due to the changed initial situation with the OECD minimum tax.
Decisions of the Swiss Federal Administrative Court (CW 39 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 25 - October 1, 2023.
Decisions of the Swiss Federal Supreme Court (CW 39 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between September 25 - October 1, 2023.
Referendum deadline for partially revised VAT Act has passed unused
The referendum period for the partially revised Value Added Tax Act expired unused on October 5, 2023.
Decisions of the Swiss Federal Administrative Court (CW 40 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 2 - 8, 2023.
Decisions of the Swiss Federal Supreme Court (CW 40 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between October 2 - 8, 2023.
Exchange of information with 104 countries on around 3.6 million financial accounts
According to the Federal Tax Administration's (FTA) media release dated October 9, 2023, the FTA has exchanged information on financial accounts with 104 countries. The exchange takes place within the framework of the global standard on the automatic exchange of information (AEOI).
Selected parliamentary business in the tax area at the federal level (October 2023).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 12, 2023.
Decisions of the Swiss Federal Administrative Court (CW 41 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 9 - 15, 2023.
Decisions of the Swiss Federal Supreme Court (CW 41 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between October 9 - 15, 2023.
Maximum Pillar 3a deductions in the 2024 tax year
The tax deduction within the scope of tied personal pension provision (pillar 3a) remains unchanged for the 2024 tax year.
FTA publishes completely revised tax folder on real estate gains tax.
On October 16, 2023, the Federal Tax Administration (FTA) launched the completely revised tax folder "Taxation of Real Estate Gains, Tax Jurisdiction and Calculation of Real Estate Gains Tax". This provides overviews of the regulations at the federal and cantonal levels.
FTA publishes draft amendments to VAT practice: retail trade and portal obligation
On October 16, 2023, the FTA posted new drafts on VAT practice on the topics of retail trade and portal obligation on its website.
FTA publishes circular "Withholding Tax Rates 2023
The Swiss Federal Tax Administration (FTA) has published the circular "Withholding Tax Rates 2023".
FTA publishes notifications of receipt and final rulings on the FATCA agreement
On October 17, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement and the receipt of group requests pursuant to Art. 12 No. 1 FATCA Agreement.
Dossier Tax Information: Update of the article "Cryptocurrency
On October 19, 2023, the FTA updated the article "Cryptocurrency" from the Tax Information Dossier.
Decisions of the Swiss Federal Administrative Court (CW 42 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 16 - 22, 2023.
Decisions of the Swiss Federal Supreme Court (CW 42 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between October 16 - 22, 2023.
Review of VAT balance tax rates - consultation with industry associations
The FTA has reviewed the balance tax rates of all industries and activities contained in the corresponding ordinance (SR 641.202.62). Based on Article 37 paragraph 3 of the VAT Act, it has invited the affected industry associations to comment by e-mail as of 20 October 2023.
Decisions of the Swiss Federal Administrative Court (CW 43 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between October 23 - 29, 2023.
Decisions of the Swiss Federal Supreme Court (CW 43 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between October 23 - 29, 2023.
Consultation opened on the partial revision of the VAT Ordinance
At its meeting on October 25, 2023, the Federal Council opened the consultation on the partial revision of the Value Added Tax Ordinance (VATO).
Federal Council favors inclusion of taxes in the minimum subsistence level
In a report dated November 1, 2023, the Federal Council generally supports taking taxes into account when calculating the minimum subsistence level under debt enforcement law. However, the new regulation of the calculation should ensure the settlement of tax claims and protect the claims of persons entitled to maintenance under family law.
FTA publishes note on the distribution effect of a reform of imputed rental value taxation
In a note dated October 31, 2023, the Federal Tax Administration (FTA) analyzed how a reform of residential property taxation could affect those affected.
Decisions of the Swiss Federal Administrative Court (CW 44 - 2023)
Overview of the tax rulings of the Swiss Federal Administrative Court published between October 30 and November 5, 2023.
Decisions of the Swiss Federal Supreme Court (CW 44 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between October 30 and November 5, 2023.
Federal Council decides to abolish tax exemption on electric vehicles
Electric cars will be subject to automobile tax from January 1, 2024. At its meeting on November 8, 2023, the Federal Council took note of the results of the consultation and approved the amendment to the Automobile Tax Ordinance.
Switzerland and Italy agree on permanent tax rules for working from home
On November 10, 2023, Federal Councillor Karin Keller-Sutter and the Italian Minister of Finance and Economy signed a declaration that permanently regulates the issue of taxation of home offices for cross-border commuters.
The international automatic exchange of information is to include crypto assets in future
In a joint declaration, around 50 countries, including Switzerland, have committed to the extended international automatic exchange of information in tax matters (AEOI). The extension concerns crypto assets and is to apply from January 1, 2026. The Federal Department of Finance (FDF) will prepare a consultation draft for the implementation of the extended AEOI by the end of June 2024.
Decisions of the Swiss Federal Administrative Court (CW 45 - 2023)
Overview of the tax rulings of the Swiss Federal Administrative Court published between November 6 - 12, 2023.
Decisions of the Swiss Federal Supreme Court (CW 45 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between November 6 - 12, 2023.
FTA publishes tax statistics for natural persons and legal entities 2020
The FTA published the 2020 tax statistics on November 16, 2023.
Decisions of the Swiss Federal Administrative Court (CW 46 - 2023)
Overview of the tax rulings of the Swiss Federal Administrative Court published between November 13 - 19, 2023.
Decisions of the Swiss Federal Supreme Court (CW 46 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between November 13 - 19, 2023.
Report on reform options for capital and wealth tax
On November 22, 2023, the Federal Council adopted a report concluding that the disadvantages of a capital and wealth tax could be mitigated by shifting tax revenue from wealth and capital tax to income-based taxes.
Federal Council adopts dispatch on the amendment of the DTA with Slovenia
On November 22, 2023, the Federal Council adopted the dispatch on the amendment of the DTA with Slovenia.
Federal Council adopts dispatch on supplementary agreement to DTA with France
On November 22, 2023, the Federal Council adopted the dispatch on the approval and implementation of a supplementary agreement to the DTA with France, which in particular regulates the taxation of cross-border teleworking of up to 40% of working hours per year.
Entry into force of the Protocol of Amendment to the DTA with Tajikistan
According to the SIF communication, the protocol of amendment to the DTA with Tajikistan entered into force on November 2, 2023 and is in principle applicable from this date.
FTA publishes notifications of receipt and final rulings on the FATCA agreement
On November 21, 2023, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Agreement and the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Decisions of the Swiss Federal Administrative Court (CW 47 - 2023)
Overview of the tax rulings of the Swiss Federal Administrative Court published between November 20 - 26, 2023.
Decisions of the Swiss Federal Supreme Court (CW 47 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between November 20 - 26, 2023.
Memoranda of Understanding between Switzerland and Italy - Telework 2023 / 2024-2025
On November 28, 2023, the SIF reported that the competent authorities in Italy and Switzerland had concluded two memoranda of understanding.
Consultation opened on lowering the tax-free limit for travel
In implementation of the 19.3975 Motion FK-N "Improving tax justice in the flow of goods in local border traffic", the FDF is planning to reduce the tax-free limit for goods in tourist traffic from CHF 300 to CHF 150 per person. The consultation on this has been opened.
Switzerland and Angola sign a double taxation agreement
On November 30, 2023, Switzerland and Angola signed an agreement to avoid double taxation (DTA) in the area of taxes on income.
Tax information dossier: Update of the article "Environmental taxes"
On November 28, 2023, the FTA updated the article "Environmental taxes" from the tax information dossier.
Decisions of the Swiss Federal Administrative Court (CW 48 - 2023)
Overview of the tax rulings of the Swiss Federal Administrative Court published between November 27 and December 3, 2023.
Decisions of the Swiss Federal Supreme Court (CW 48 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between November 27 and December 3, 2023.
FTA publishes circular no. 50a: Inadmissibility of the tax deduction of bribes
The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.
FTA publishes legislative and ordinance amendments 2024-2027 (as at December 2023)
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.
New simplification for electronic VAT invoicing
On December 6, 2023, the Federal Tax Administration (FTA) announced that it will now also enable the submission of correction statements and annual reconciliations via the "MWST-Abrechnung easy" application.
Decisions of the Swiss Federal Administrative Court (CW 49 - 2023)
Overview of the tax rulings of the Swiss Federal Administrative Court published between December 4 - 10, 2023.
Decisions of the Swiss Federal Supreme Court (CW 49 - 2023)
Overview of the tax rulings of the Swiss Federal Supreme Court published between December 4 - 10, 2023.
Mineral oil tax refunds will be retained
On December 8, 2023, the Federal Council took note of the report on the mineral oil tax refund.
FTA publishes VAT Info 19: Tax rate increase as of January 1, 2024
On December 11, 2023, the FTA published VAT Info 19: Tax rate increase as of January 1, 2024 on its website.
Tax Jobs
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Badertscher Rechtsanwälte AG - Certified tax expert or small tax team (60-100%)
We are an established commercial law firm with a national and international focus in Zurich and Zug and advise and represent Swiss and foreign companies. Your areas of activity will include providing day-to-day tax advice, structuring and supporting transactions, obtaining authorizations/rulings and generally supporting our clients in all tax law matters.
Finanzdepartement Kanton Basel-Stadt - Head of Tax Administration Basel-Stadt
The Tax Administration of the Canton of Basel-Stadt is part of the Department of Finance and is responsible for the assessment and collection of cantonal tax, direct federal tax and national and international supplementary taxes. It also handles the collection of all the canton's receivables. The tax administration is a modern service provider and competent information center for the population and companies.
Buchhaltungs und Revisions AG - Tax specialist with management potential
Are you looking for an exciting and varied job in tax consultancy with interesting prospects? You are passionate about independently and comprehensively managing exciting mandates for nationally and internationally active clients in the areas of tax planning and compliance in close cooperation with our team members. You will also enjoy working on client-specific consulting projects or taking on specialist topics within our organization.
Bräm und Steiner AG - Fiduciary Administrator / Client Manager (70-100%)
We are a small team of specialists in accounting, tax consultancy and auditing. For the support of our demanding clients, we are looking for a Fiduciary Administrator / Client Manager (70 - 100 %).
IKEA - Canton 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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Projectos Seminar - Succession planning - tax opportunities and risks for family businesses | May 20, 2025
The seminar "Succession planning - tax opportunities and risks for family businesses" provides an insight into the possibilities of succession planning from a tax perspective for legal entities, sole proprietorships and partnerships. It shows ways to prevent the disclosure of hidden reserves or at least to minimize the tax burden.
Projectos Seminar - Self-employed persons - an overview of tax practice | May 20, 2025
When it comes to the taxation of self-employed persons, there are various practical pitfalls and challenges that need to be overcome. The aim of this seminar is to provide you with a general overview of self-employment in tax law and practical tips for concrete implementation.
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.
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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