Withholding tax according to DBA
The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.
Encrypted sending of rulings via IncaMail
On December 19, 2023, the FTA amended Communication No. 11 of April 29, 2019 on the formal procedure for tax rulings.
Memorandum of Understanding on the DTA between Switzerland and Liechtenstein
The State Secretariat for International Financial Matters (SIF) has announced the conclusion of a new Memorandum of Understanding between Switzerland and Liechtenstein.
Value added tax law with changes from 2025
The Value Added Tax Act (VATA) will be amended due to the tax rate increase on January 1, 2024 and the partial revision that is expected to come into force on January 1, 2025.
Tax folder 2023
The tax documentation team has published the "tax folders" for the 2023 tax period.
Instructions for completing the salary statement or pension statement and questions and answers on the salary statement
The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".
Introduction of the OECD/G20 minimum taxation on January 1, 2024
On December 22, 2023, the Federal Council decided to levy the supplementary tax in Switzerland from January 1, 2024.
Memorandum of Understanding between Switzerland and Italy - List of municipalities
On December 22, 2023, the SIF reported that the list of Swiss and Italian municipalities whose territory lies wholly or partly within a 20 km zone on the border with the other contracting state was set out in a mutual agreement.
New billing forms with new VAT rates
The new VAT rates will apply from January 1, 2024. The standard rate is 8.1%, the reduced rate is 2.6% and the special rate for accommodation is 3.8%.
FTA - Imputed interest rate on the security equity
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
Decisions of the Swiss Federal Administrative Court (CW 1 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 1 - 7, 2024.
Decisions of the Swiss Federal Supreme Court (CW 1 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 7, 2024.
List of surrenderable Pillar 3b endowment insurance policies published
On January 12, 2024, the Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies as at December 31, 2023".
List of providers of recognised tied pension products (pillar 3a)
On 11 January 2024, the Federal Tax Administration published the circular "List of providers of recognized pension products for tied pension provision (pillar 3a), as at 31 December 2023".
Selected parliamentary business in the area of taxation at federal level (January 2024)
On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.
Decisions of the Swiss Federal Administrative Court (CW 2 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 8 - 14, 2024.
Decisions of the Swiss Federal Supreme Court (CW 2 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between January 8 - 14, 2024.
FTA publishes draft for VAT practice adjustment: security deposit
On January 16, 2024, the FTA published an initial draft of the VAT practice on its website.
Cross-border commuter agreement with Italy: FTA publishes list of municipalities from 2024
On January 19, 2024, the FTA published the list of Italian municipalities within the meaning of Art. 2 of the cross-border commuter agreement with Italy, valid from January 1, 2024.
Decisions of the Swiss Federal Administrative Court (CW 3 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 14 - 21, 2024.
Decisions of the Swiss Federal Supreme Court (CW 3 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between January 15 - 21, 2024.
FTA publishes final rulings on the FATCA agreement
On January 23, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Tax information dossier: FTA publishes article "Transfer pricing"
Together with the SSK, the FTA has prepared a new article "Transfer pricing" for the tax information dossier and published it on January 23, 2024.
Decisions of the Swiss Federal Administrative Court (CW 4 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 22 - 28, 2024.
Decisions of the Swiss Federal Supreme Court (CW 4 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between January 22 - 28, 2024.
Opening of the consultation procedure on the total revision of the Administrative Criminal Law Act (VStrR)
Administrative criminal law is to be modernized, made more efficient and aligned with the Criminal Procedure Code. At its meeting on January 31, 2024, the Federal Council opened the consultation on the total revision of the Administrative Criminal Law Act (VStrR).
Entry into force of amendments to laws and ordinances in tax law for the years 2024-2028
The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
Decisions of the Swiss Federal Administrative Court (CW 5 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between January 29 and February 4, 2024.
Decisions of the Swiss Federal Supreme Court (CW 5 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between January 29 and February 4, 2024.
FTA - Circular information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2024)
The Federal Tax Administration has updated the circular "Information sheets on withholding tax and overviews of double taxation agreements".
FTA - Circular no. 3: Applicable principles for agriculture and forestry updated
The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".
FTA - Circular no. 26: Changes to self-employment
The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".
FFA - Tax utilization of natural persons and legal entities increases slightly in 2024
For the first time, the tax utilization index distinguishes between natural persons and legal entities.
FTA - Wealth inequality in Switzerland did not increase in 2020
According to FTA estimates based on newly available data, the inequality of taxable assets in Switzerland remained largely unchanged in the Covid-19 year 2020. This marks the end of a long-term trend for the time being. Since the end of the financial crisis, the proportion of assets held by the top one percent of taxpayers has risen continuously.
FTA - High incomes shape the regional distribution of income in Switzerland
A study by the FTA shows the regional distribution of income in Switzerland and its development from 2010 to 2019. Income distribution is strongly influenced by high incomes.
Future-oriented strengthening of Zurich as a foundation location
The canton of Zurich is strengthening Zurich as a foundation location: the tax office is adapting its practice on tax exemption for charitable foundations. In doing so, the canton is implementing a key measure of the initiative to strengthen Zurich as a foundation location and is improving the framework conditions for a modern and effective foundation system.
Juso initiative submitted - million-euro inheritances to be taxed for the climate
Juso wants to tax millions in inheritances for the climate.
Decisions of the Swiss Federal Administrative Court (CW 6 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between February 5 - 11, 2024.
Decisions of the Swiss Federal Supreme Court (CW 6 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024.
Delivery at weekends and on public holidays with "A Mail Plus": deadline to start later
At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.
Decisions of the Swiss Federal Administrative Court (CW 7 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between February 12 - 18, 2024.
Decisions of the Swiss Federal Supreme Court (CW 7 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 12 - 18, 2024.
OECD publishes report on Amount B of Pillar I
On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.
Federal Council adopts dispatch on individual taxation
At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).
New webpage on the FTA website on the subject of transfer pricing
The FTA has launched a new website on the subject of transfer pricing.
New online services for withholding tax and stamp duty
The FTA is expanding its online services for withholding tax and stamp duties.
Federal Council report on the inclusion of taxes in the minimum subsistence level
On November 1, 2023, the Federal Council adopted a report on the inclusion of taxes in the minimum subsistence level on behalf of the National Council.
Decisions of the Swiss Federal Administrative Court (CW 8 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between February 19 - 25, 2024.
Decisions of the Swiss Federal Supreme Court (CW 8 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 19 - 25, 2024.
Parliament wants more powers for family foundations
On February 27, 2024, the National Council also approved a motion by Aargau FDP Council of States member Thierry Burkart, after the Council of States had already done so. It goes to the Federal Council for implementation.
Federal Council creates national basis for the taxation of teleworking by cross-border commuters
At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.
Decisions of the Swiss Federal Administrative Court (CW 9 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between February 26 and March 3, 2024.
Decisions of the Swiss Federal Supreme Court (CW 9 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between February 26 and March 3, 2024.
FTA publishes drafts on VAT practice regarding vehicle subscriptions and cabs
On March 4, 2024, the FTA published new drafts on VAT practice regarding vehicle subscriptions and cabs on its website.
Decisions of the Swiss Federal Administrative Court (CW 10 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between March 4 - 10, 2024.
Decisions of the Swiss Federal Supreme Court (CW 10 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 4 - 10, 2024.
FTA publishes substantive amendments concerning publications on the VAT Act
On 11 March 2024, the FTA published material adjustments to the publications on the topics of portal obligation and retail trade on the website.
FTA publishes final rulings on the FATCA agreement
On 14 March 2024, the Federal Tax Administration (FTA) issued final rulings pursuant to Art. 5 no. 3 lit. b of the FATCA Agreement.
Cross-border commuter agreement with Italy: Specification Wage Standard-CH (ELM)
According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems.
FOCBS commissions provider of LSVA basic care
As part of the renewal and modernisation of the collection system for the performance-based heavy vehicle charge (LSVA), owners of vehicles registered in Switzerland will in future be able to choose between different providers of LSVA registration systems. On behalf of the responsible Federal Office for Customs and Border Security (FOCBS), the LSVA basic supply is ensured by the registration company "NATRAS AG", which was founded in January 2024.
Decisions of the Swiss Federal Administrative Court (CW 11 - 2024)
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 March 2024.
Decisions of the Swiss Federal Supreme Court (CW 11 - 2024)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 11 - 17 March 2024.
OECD clarifies the commentary on Article 26 (exchange of information)
On February 19, 2024, the OECD Council updated the commentary on Article 26 of the OECD Model Tax Convention. It was clarified that information received in the context of administrative tax assistance can also be used in relation to unnamed persons.
FTA updates the "Cantonal Gazettes" publication
The FTA updated the publication "Kantonsblätter" on March 18, 2023.
Decisions of the Swiss Federal Administrative Court (CW 12 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between March 18 - 24, 2024.
Decisions of the Swiss Federal Supreme Court (CW 12 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 18 - 24, 2024.
Federal Council brings amendments to the Heavy Vehicle Fees Act into force on May 1, 2024
At its meeting on March 27, 2024, the Federal Council adopted the total revision of the Heavy Vehicle Fees Ordinance (SVAV). It also decided to bring the revised Heavy Vehicle Fees Act (SVAG) and the SVAV into force on May 1, 2024.
Decisions of the Swiss Federal Administrative Court (CW 13)
Overview of the tax rulings of the Swiss Federal Administrative Court published between March 25 - 31, 2024.
Decisions of the Swiss Federal Supreme Court (CW 13 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 25 - 31, 2024.
Tax information dossier: Update of the article "Taxation of legal entities"
On April 4, 2024, the Federal Tax Administration (FTA) updated the article "Taxation of legal entities" from the tax information dossier.
Selected parliamentary business in the area of taxation at federal level (April 2024)
On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.
Decisions of the Swiss Federal Administrative Court (CW 14 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 1 - 7, 2024.
Decisions of the Swiss Federal Supreme Court (CW 14 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 1 - 7, 2024.
Amendment to the Withholding Tax Ordinance (VStV)
At its meeting on April 10, 2024, the Federal Council approved the amendment to the VStV, which is due to come into force on June 1, 2024.
FTA publishes activity report 2023
The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.
Decisions of the Swiss Federal Administrative Court (CW 15 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 8 - 14, 2024.
Decisions of the Swiss Federal Supreme Court (CW 15 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 8 - 14, 2024.
Publication of the new Directive R-18 Duty-free goods and returned goods
The Federal Office for Customs and Border Security (FOCBS) has published the new Directive R-18 Duty-free goods and returned goods on the Internet as of April 17, 2024.
FTA publishes final rulings on the FATCA agreement
On April 19, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Decisions of the Swiss Federal Administrative Court (CW 16 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 15 - 21, 2024.
Decisions of the Swiss Federal Supreme Court (CW 16 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 15 - 21, 2024.
Decisions of the Swiss Federal Administrative Court (CW 17 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 22 - 28, 2024.
Decisions of the Swiss Federal Supreme Court (CW 17 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 22 - 28, 2024.
Federal Council adopts dispatch on the amendment of the DTA with Serbia
On May 1, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Serbia.
Draft VAT practice - notification procedure / restructuring and bankruptcy exemption limit
Two drafts on VAT practice were published on the website on 02.05.2024. The deadline for comments is June 3, 2024, but the drafts will remain online even after the practice consultation.
Annual financial statements and activity report Radio TV levy
The corporate fee for radio and television has been levied by the Federal Tax Administration (FTA) since January 1, 2019. As the collection agency for the corporate fee for radio and television, the FTA is obliged to prepare and publish annual accounts and an activity report.
Fiscal revenues of the federal government 2023
On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2023.
Decisions of the Swiss Federal Administrative Court (CW 18 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 29 and May 5, 2024.
Decisions of the Swiss Federal Supreme Court (CW 18 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between April 29 and May 5, 2024.
Updated overview of the tax relief concerning Colombia
On May 6, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Colombia.
Selected parliamentary business in the area of taxation at federal level (May 2024)
On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.
Decisions of the Swiss Federal Administrative Court (CW 19 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 6 - 12, 2024.
Decisions of the Swiss Federal Supreme Court (CW 19 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between May 6 - 12, 2024.
Federal Council rejects popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)"
On May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)".
Federal Council opens consultation on extending the international automatic exchange of information in tax matters to crypto assets
The extension concerns the new AEOI on crypto assets and the amendment to the standard for AEOI on financial accounts and is to apply from January 1, 2026.
English version of the FTA website on transfer pricing
The website published in February in the form of a Q&A, which deals with various selected topics in the field of transfer pricing, is now also available in English.
Decisions of the Swiss Federal Administrative Court (CW 20 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 13 - 19, 2024.
Decisions of the Swiss Federal Supreme Court (CW 20 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between May 13 - 19, 2024.
Entry into force of changes to laws and ordinances in tax law for the years 2025-2028
The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.
Decisions of the Swiss Federal Administrative Court (CW 21 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between April 20 - 26, 2024.
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.
- Targeted placement in a tax environment.
- High visibility on the largest tax blog in Switzerland.
- 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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