Decisions of the Swiss Federal Supreme Court (CW 21 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between May 20 - 26, 2024.
FTA updates the "Current taxes" dossier
The "Current taxes" dossier was updated on May 30, 2024.
Publication of the report "Potential for the Swiss SME economy with a connection to the EU One-Stop-Shop for VAT settlement"
At its meeting on May 31, 2024, the Federal Council adopted the report in fulfillment of postulate 22.3384 of the WAK-N of April 11, 2024.
Decisions of the Swiss Federal Administrative Court (CW 22 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between May 27 and June 2, 2024.
Decisions of the Swiss Federal Supreme Court (CW 22 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between May 27 and June 2, 2024.
FTA - Tax statistics 2023
The Federal Tax Administration (FTA) has published the "Tax statistics 2023 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden.
FTA - VAT online billing is getting closer
From 2025, VAT can only be declared online. Companies that declare VAT using paper statements can still do so until the end of 2024.
Switzerland and Italy sign permanent tax rules for working from home
On June 6, 2024, Switzerland and Italy signed a protocol of amendment to the existing cross-border commuters agreement, which permanently regulates the issue of taxation of home offices. The protocol of amendment will enter into force as soon as the corresponding approval processes in both countries have been completed and will apply retroactively from January 1, 2024.
Federal Council opens consultation on the new Federal Act on the International Automatic Exchange of Information on Salary Data
The Federal Council opened the consultation procedure at its meeting on June 7, 2024. It is proposing a new law that regulates the automatic exchange of information on salary data in tax matters between Switzerland and a partner state with which an international treaty exists.
Decisions of the Swiss Federal Administrative Court (CW 23 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 3 - 9, 2024.
Decisions of the Swiss Federal Supreme Court (CW 23 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 3 - 9, 2024.
FTA publishes notice of receipt for FATCA agreement
On June 13, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests in accordance with Art. 12 para. 1 FATCA Act.
Federal Council adopts dispatch on amending the DTA with Germany
On June 14, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Germany.
Federal Council adopts dispatch on DTA with Angola
The Federal Council adopted the dispatch on the DTA with Angola on June 14, 2024.
Decisions of the Swiss Federal Administrative Court (CW 24 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 10 - 16, 2024.
Decisions of the Swiss Federal Supreme Court (CW 24 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 10 - 16, 2024.
FTA - Registration as a person liable for VAT now via ePortal
Companies can now register for VAT via the ePortal.
Tax information dossier: Update of the article "Federal stamp duties"
On June 17, 2024, the Federal Tax Administration (FTA) updated the article "Federal stamp duties" from the tax information dossier.
FTA publishes four new drafts on VAT practice
The FTA published four new drafts on VAT practice on June 17, 2024.
Decisions of the Swiss Federal Administrative Court (CW 25 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 17 - 23, 2024.
Decisions of the Swiss Federal Supreme Court (CW 25 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 17 - 23, 2024.
FTA publishes revised "Guide for future taxpayers"
The Federal Tax Administration (FTA) has revised the publication "Guide for future taxpayers". It provides an overview of the assessment of income and wealth taxes for individuals.
FTA publishes substantive amendments concerning publications on the VAT Act
On June 25, 2024, the FTA published material changes to the publications on the topics of cabs and subsidies on the website.
FTA publishes draft for VAT practice adjustment: Deconstruction and soil remediation costs
On June 27, 2024, the FTA published an initial draft of the VAT practice on its website.
Federal Council rejects popular initiative "Yes to fair federal taxes for married couples too"
At its meeting on June 26, 2024, the Federal Council defined its position on the Centre Party's popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!" and recommends that Parliament reject the initiative without a direct or indirect counter-proposal.
Switzerland and the USA agree on mutual exchange of information on financial data
Switzerland and the USA signed a new FATCA agreement in Bern on June 27, 2024. Switzerland currently provides information on financial accounts to the USA unilaterally. In future, it will also receive corresponding information from the USA as part of an automatic exchange of information. The model change is expected to apply from 2027.
Selected parliamentary business in the area of taxation at federal level (June 2024)
On June 25, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level.
Decisions of the Swiss Federal Administrative Court (CW 26 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between June 24 - 30, 2024.
Decisions of the Swiss Federal Supreme Court (CW 26 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between June 24 - 30, 2024.
Analysis of tax deductions for childcare costs
The FTA has examined the tax deductions for childcare costs for direct federal tax for the first time.
FTA publishes notice of receipt for FATCA agreement
On July 3, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 of the FATCA Act.
BAZG - Amendment and supplement to Directive R-120-2 (cross-border transportation of alcohol)
Directive 120-2 has been completely revised and updated by the Federal Office for Customs and Border Security FOCBS. The document contains new features in the areas of tax liability (Chapter 4) and special implementation provisions (Chapter 5).
Decisions of the Swiss Federal Administrative Court (CW 27 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 1 - 7, 2024.
Decisions of the Swiss Federal Supreme Court (CW 27 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 1 - 7, 2024.
FTA publishes "Value added tax in Switzerland 2022"
In this series of publications, the Federal Tax Administration (FTA) presents statistical results on value added tax (VAT).
Switzerland and Hungary sign protocol of amendment to double taxation agreement
On July 12, 2024, Switzerland and Hungary signed a protocol of amendment to the DTA.
FTA publishes draft practice adjustments revMWSTG (electronic platforms)
On July 9, 2024, the FTA published a draft of the practical adjustments to the revMWSTG (electronic platforms).
Decisions of the Swiss Federal Administrative Court (CW 28 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 8 - 14, 2024.
Decisions of the Swiss Federal Supreme Court (CW 28 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 8 - 14, 2024.
Decisions of the Swiss Federal Administrative Court (CW 29 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 15 - 21, 2024.
Decisions of the Swiss Federal Supreme Court (CW 29 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 15 - 21, 2024.
Switzerland's participation in the G20 finance ministers' meeting in Rio de Janeiro
On July 25 and 26, 2024, a delegation from Switzerland took part in the meeting of G20 finance ministers and central bank governors in Rio de Janeiro. The topics discussed at the meeting included international tax issues.
FTA publishes draft practice adjustments revMWSTG (electronic platforms)
On July 24, 2024, the FTA published draft amendments to the revMWSTG.
Decisions of the Swiss Federal Administrative Court (CW 30 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 22 - 28, 2024.
Decisions of the Swiss Federal Supreme Court (CW 30 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 22 - 28, 2024.
FTA publishes draft VAT practice adjustment: Management services for collective investment schemes and L-QIF exempt from tax
On July 30, 2024, the FTA published an initial draft of the VAT practice on its website.
FTA publishes updated Q&A on the salary statement
On August 2, 2024, the FTA published the updated FAQ on the salary statement and pension certificate, valid from August 1, 2024.
Decisions of the Swiss Federal Administrative Court (CW 31 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between July 29 and August 4, 2024.
Decisions of the Swiss Federal Supreme Court (CW 31 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between July 29 and August 4, 2024.
FTA publishes notice of receipt for FATCA agreement
On August 7, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Act.
Decisions of the Swiss Federal Administrative Court (CW 32 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between August 5 - 11, 2024.
Decisions of the Swiss Federal Supreme Court (CW 32- 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between August 5 - 11, 2024.
Federal Council opens consultation on determining the partner states for the AEOI on crypto assets
At its meeting on August 14, 2024, the Federal Council opened the consultation on determining the partner states for the automatic exchange of information on crypto assets (AEOI on crypto assets). With this proposal, the Federal Council wants to determine when Switzerland should automatically exchange information on crypto assets with which partner states.
Federal Council adopts key figures for the implementation and financing of the 13th AHV pension
At its meeting on August 14, 2024, the Federal Council defined the key parameters for the implementation and financing of the 13th AHV pension.
Decisions of the Swiss Federal Administrative Court (CW 33 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between August 12 - 18, 2024.
Decisions of the Swiss Federal Supreme Court (CW 33 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between August 12 - 18, 2024.
FTA publishes amendments to legislation and ordinances 2025-2028
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.
Publication notice BR Property tax on secondary properties
At its meeting on August 21, 2024, the Federal Council took a position on the introduction of a property tax on secondary properties.
Federal Council adopts partial revision of the VAT Ordinance.
At its meeting on August 21, 2024, the Federal Council adopted a partial revision of the VAT Ordinance.
Transitional solution for the too-big-to-fail instruments for withholding tax
At its meeting on August 21, 2024, the Federal Council approved a temporary extension of the special regulations for interest from TBTF instruments until December 31, 2031. Without an additional extension, interest on TBTF instruments issued after December 31, 2026 would be subject to withholding tax.
Update for tax relief for various DBA countries
On August 19, 2024, the SIF updated the overview of the tax reliefs relating to the DTAs with Bangladesh, India, Mongolia, Singapore and Vietnam.
RS professional expense allowances and remuneration in kind 2025 published
The FTA has published the circular "Professional expense allowances and remuneration in kind 2025 / Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year".
Updating the "Property tax" dossier
The article "Real estate tax" from the tax information dossier has been updated. This text deals with the subject matter, levying, timing and calculation of property tax. The revised and expanded tax folder "Taxation of real estate" has also been published on the same topic.
FDF adjusts tax rates and deductions to inflation
The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to compensate for the consequences of cold progression. The latest changes concern the 2025 tax year.
Federal Council rejects JUSO popular initiative
At its meeting on May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation". It is of the opinion that the initiative is not a suitable means of achieving Switzerland's climate targets. In particular, it reduces the attractiveness of Switzerland for wealthy individuals. The Federal Council intends to recommend that Parliament reject the initiative without a direct counter-proposal or indirect counter-proposal.
Decisions of the Swiss Federal Administrative Court (CW 34 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between August 19 - 25, 2024.
Decisions of the Swiss Federal Supreme Court (CW 34 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between August 19 - 25, 2024.
FTA updates the article "Sources and literature" from the tax information dossier
On August 26, 2024, the article "Sources and literature" from the tax information dossier was updated.
Decisions of the Swiss Federal Supreme Court (CW 35 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between August 26 and September 1, 2024.
FTA publishes adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems"
On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)".
FTA publishes adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)"
On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)".
International supplementary tax IIR to come into force in 2025
At its meeting on September 4, 2024, the Federal Council decided to bring the Income Inclusion Rule (IIR) into force on January 1, 2025. In addition to the QDMTT, which was already introduced on January 1, 2024, this rule is intended to ensure that tax revenue remains in Switzerland.
FTA - Amendment to the ordinance on the level of net tax rates by sector and activity as of 1.1.2025
On January 1, 2025, the amendment to the FTA Ordinance on the level of net tax rates will come into force. The review of the net tax rates to be carried out every seven years has resulted in a tax rate adjustment for around 15 percent of industries and activities.
FTA publishes three drafts on the VAT practice adjustment
On September 2, 2024, the FTA published three initial drafts on VAT practice on its website.
Maximum pillar 3a deductions in tax year 2025
The tax deduction for tied pension provision (pillar 3a) has been adjusted for the 2025 tax year.
Decisions of the Swiss Federal Administrative Court (CW 35/36 - 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between August 26 and September 8, 2024.
Decisions of the Swiss Federal Supreme Court (CW 36 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 2 - 8, 2024.
Updated overview of tax relief for various countries
On September 11, 2024, the State Secretariat for International Financial Matters (SIF) updated the overviews of the effects of various agreements (extent of relief).
Decisions of the Swiss Federal Administrative Court (CW 37- 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 9 - 15, 2024.
Decisions of the Swiss Federal Supreme Court (CW 37 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 9 - 15, 2024.
FTA publishes notice of receipt for FATCA agreement
On September 18, 2024, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 FATCA Act and final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
FTA - Notification withholding tax: Declaration of reserves from capital contributions
On September 18, 2024, the FTA clarified the administrative practice in accordance with item 9 of circular no. 29c on the capital contribution principle dated December 23, 2023 regarding the declaration of reserves from capital contributions.
FTA publishes draft for VAT practice adjustment: Healthcare
On September 19, 2024, the FTA published an initial draft of the VAT practice on its website.
FTA publishes new refund and default interest rates for federal taxes from 2025
On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.
Decisions of the Swiss Federal Administrative Court (CW 38- 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 16 - 22, 2024.
Decisions of the Swiss Federal Supreme Court (CW 38 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 16 - 22, 2024.
FTA updates the dossier "Wealth tax of natural persons"
The "Current taxes" dossier was updated on September 25, 2024.
FTA publishes new version of VAT Sector Info 19 Public authorities
On September 23, 2024, the FTA published the new version of the VAT Sector Info 19 Municipalities.
Decisions of the Swiss Federal Administrative Court (CW 39- 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 23 - 29, 2024.
Decisions of the Swiss Federal Supreme Court (CW 39 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 23 - 29, 2024.
FTA publishes two drafts on the VAT practice adjustment
On October 1, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.
Decisions of the Swiss Federal Administrative Court (CW 40- 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between September 30 and October 6, 2024.
Decisions of the Swiss Federal Supreme Court (CW 40 - 2024)
Overview of the tax rulings of the Swiss Federal Supreme Court published between September 30 and October 6, 2024.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.
Taxes under the cost-plus method - FTA publishes statement on the ruling of the Federal Supreme Court 9C_37/2023
In its ruling 9C_37/2023 of June 11, 2024 (see our article), the Federal Supreme Court addressed, among other things, the question of whether or not the tax expense should be taken into account in the cost base when applying the cost-plus method in the context of Art. 58 para. 3 DBG.
Federal Council rejects financing the AHV through financial market transaction taxes
At its meeting on October 9, 2024, the Federal Council adopted a postulate report on financing the AHV through a financial market transaction tax.
AEOI information exchange with 108 countries
The Federal Tax Administration (FTA) has exchanged information on financial accounts with 108 countries. The exchange took place within the framework of the global standard for the automatic exchange of information (AEOI).
New circular no. 6a: Hidden equity capital
On October 10, 2024, the FTA published the updated circular no. 6a regarding "Hidden equity".
New form for benefits from capital-forming life annuity insurance policies
The FTA has issued a new form for reporting benefits from capital-forming life annuity insurance policies in accordance with the VVG (Form 561).
has been issued.
Decisions of the Swiss Federal Administrative Court (CW 41- 2024)
Overview of the tax rulings of the Swiss Federal Administrative Court published between October 7 - 13, 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.
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