Decisions of the Swiss Federal Supreme Court (CW 41 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 7 - 13, 2024.

FTA publishes tax statistics for natural persons and legal entities 2021

On October 11, 2021, the FTA published the 2021 tax statistics.

FTA publishes information on changes to VAT as of 1.1.2025

On October 14, 2024, the FTA published information on changes to VAT as of January 1, 2025.

FDF reduces tax-free limit for travel to CHF 150

At its meeting on October 16, 2024, the Federal Council was informed by the Federal Department of Finance (FDF) about the reduction in the value exemption limit for travel.

Federal Council decides to increase tobacco tax

At its meeting on October 16, 2024, the Federal Council decided to moderately increase the tax rates for certain tobacco products as of January 1, 2025.

Federal Council adopts dispatch on the implementation and financing of the 13th AHV pension

At its meeting on October 16, 2024, the Federal Council adopted the dispatch on the implementation and financing of the 13th AHV old-age pension. It is to be financed by increasing value added tax by 0.7 percentage points.

Federal Council enacts Federal Act on the Taxation of Telework as of 1.1.2025.

At its meeting on October 16, 2024, the Federal Council decided to bring the Federal Act on the Taxation of Teleworking into force on January 1, 2025.

Decisions of the Swiss Federal Administrative Court (CW 42- 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 14 - 20, 2024.

Decisions of the Swiss Federal Supreme Court (CW 42 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 14 - 20, 2024.

FTA publishes final rulings on the FATCA agreement

On October 25, 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 Supreme Court (CW 43 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 21 - 27, 2024.

Decisions of the Swiss Federal Administrative Court (CW 43 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 21 - 27, 2024.

Entry into force of the protocol of amendment to the double taxation agreement with Kuwait

The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.

Practical specifications for sales tax for brokerage activities within a group relationship

Recent case law in the area of sales tax for intermediaries in a group relationship has prompted the FTA to make clarifications in its administrative practice regarding Art. 13 para. 1 and Art. 13 para. 3 lit. b no. 2 StG. The two practical clarifications will be applied with immediate effect and will apply to all cases currently pending with the FTA.

FTA publishes draft for VAT practice adjustment (travel agencies)

On October 29, 2024, the FTA published an initial draft on VAT practice (VAT revision) on its website.

FTA updates the "Withholding tax" dossier

The "Withholding tax" dossier was updated on October 29, 2024. Among other things, it explains the mechanism for levying withholding tax and the conditions for its refund.

Updated overview of the tax relief concerning Ethiopia

On October 31, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Ethiopia.

FTA publishes material amendments to the VAT Act publications

On October 31, 2024, the FTA published material amendments regarding publications to the VAT Act:

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

Decisions of the Swiss Federal Supreme Court (CW 44 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 28 and November 3, 2024.

Decisions of the Swiss Federal Administrative Court (CW 44 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 28 and November 3, 2024.

Federal Council introduces retroactive purchase option for pillar 3a

From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.

Tax information dossier: Update of the article "Time-based assessment of taxes"

The article "Time-based assessment of taxes" from the tax information dossier has been updated.

Decisions of the Swiss Federal Administrative Court (CW 45 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 4 - 10, 2024.

Decisions of the Swiss Federal Supreme Court (CW 45 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 4 - 10, 2024.

Change in the law as of January 1, 2025 - Debt enforcement for bankruptcy

Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.

Decisions of the Swiss Federal Administrative Court (CW 46 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 11 - 17, 2024.

Decisions of the Swiss Federal Supreme Court (CW 46 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 11 - 17, 2024.

FTA publishes draft VAT practice adjustment (electronic platforms)

On November 19, 2024, the FTA published a draft on VAT practice (VAT revision) on its website.

FTA publishes material amendments to the VAT Act publications

On November 21, 2024, the FTA published material amendments regarding publications to the VAT Act.

The Federal Council introduces the Income Inclusion Rule (IIR) as of January 1, 2025

On 20.11.2024, the Federal Council decided to amend the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance) due to the entry into force of the international supplementary tax (Income Inclusion Rule, IIR). This international supplementary tax extends the Swiss supplementary tax already introduced in 2024.

Federal Council adopts dispatch on the amendment of the DTA with Hungary

On November 20, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Hungary.

Decisions of the Swiss Federal Administrative Court (CW 47 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 18 - 24, 2024.

Decisions of the Swiss Federal Supreme Court (CW 47 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 18 - 24, 2024.

Federal Council adopts dispatch on the extension of loss offsetting

On November 27, 2024, the Federal Council adopted the dispatch on extending loss offsetting from seven to ten years.

FTA publishes two drafts on the VAT practice adjustment

On November 28, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.

Decisions of the Swiss Federal Administrative Court (CW 48 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - December 1, 2024

Decisions of the Swiss Federal Supreme Court (CW 48 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 25 - December 1, 2024

Decisions of the Swiss Federal Administrative Court (CW 49 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 2 - 8, 2024.

Decisions of the Swiss Federal Supreme Court (CW 49 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 2 - 8, 2024.

Communication from the FTA following the ruling of the Federal Supreme Court of June 6, 2024 (9C_135/2023)

On December 9, 2024, the FTA published a communication following the recent case law on the profit tax treatment of treasury shares.

Cancellation of the application of the most-favored-nation clause pursuant to the protocol of the DTA Switzerland-India

The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.

Federal Supreme Court ruling: vote on supplementary AHV financing and AHV21 remains valid

The Federal Supreme Court has dismissed the appeals regarding the federal referendum of September 25, 2022 on the "Additional financing of the AHV through an increase in VAT" and the "Amendment to the Federal Old Age and Survivors' Insurance Act (AHV21)".

Federal Council publishes report on the application of the direct favoritism theory for withholding tax

On December 13, 2024, the Federal Council published the report in fulfillment of postulate 22.3396 WAK-N from May 2022 "Avoiding disadvantages for Swiss companies through a uniform taxation practice".

Federal Council adopts dispatch on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)" (inheritance tax initiative)

On December 13, 2024, the Federal Council adopted the dispatch on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)". It rejected the initiative of the Young Socialists (JUSO) without a direct counter-proposal or indirect counter-proposal.

Decisions of the Swiss Federal Administrative Court (CW 50 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 9 - 15, 2024.

Decisions of the Swiss Federal Supreme Court (CW 50 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 9 - 15, 2024.

Memorandum of Understanding between Switzerland and France

On December 17, 2024, the SIF announced that a new memorandum of understanding had been concluded between Switzerland and France on the taxation of cross-border teleworking.

FTA publishes adjustments to VAT practice

On December 19, 2024, the Federal Tax Administration (FTA) published adjustments to VAT practice.

Withholding tax 2025 - new publications

The Federal Tax Administration (FTA) has published various documents on withholding tax 2025.

Tax folder 2024

The tax documentation team has published the "tax folders" for the 2024 tax period.

Publication of the taxable income components of life annuity insurance policies in accordance with the VVG

In view of the entry into force of the Federal Act of June 17, 2022 on the Taxation of Life Annuities and Similar Forms of Pension Provision on January 1, 2025, the Federal Tax Administration (FTA) published the taxable income shares of life annuity insurance policies in accordance with the ICA (see Art. 22 para. 3 let. a and b DBG) on December 18, 2024.

Updating the instructions for completing the salary statement or pension certificate

The Federal Tax Administration (FTA) has updated the "Instructions for completing the salary statement or pension certificate".

Dossier tax information "Inheritance and Gift Taxes" updated

On December 18, 2024, the article "Inheritance and gift taxes" from the tax information dossier of the Federal Tax Administration (FTA) was updated.

Decisions of the Swiss Federal Administrative Court (CW 51 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 16 - 22, 2024.

Decisions of the Swiss Federal Supreme Court (CW 51 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 16 - 22, 2024.

Decisions of the Swiss Federal Administrative Court (CW 52 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 23 - 31, 2024.

Decisions of the Swiss Federal Supreme Court (CW 52 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 23 - 31, 2024.

Decisions of the Swiss Federal Supreme Court (CW 1-3 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 19, 2025.

Tax Jobs

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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.

Further information (original advertisement)

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.

Further information (original advertisement)

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 %).

Further information (original advertisement)

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.

Further information (original advertisement)

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?

Further information (original advertisement)

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.

Further information (original advertisement)

Increase the reach of your job ad!

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

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

You can find more information here.

Seminars & Events

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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.

Seminar overview & further information (on site)

Seminar overview & further information (online)

Projectos Seminar - After-tax and criminal tax law - from practice for practice | May 15, 2025

The seminar "Subsequent tax and criminal tax law - from practice for practice" is more than just an introduction to the basics of tax law. It offers compact practical knowledge for professionals and enables participants to expand their skills in the area of back-tax and criminal tax law.

Seminar overview & further information (on site)

Seminar overview & further information (online)

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!

Registration & further 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.

Seminar overview & further information

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.

Further information & registration

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.

‍Furtherinformation & registration for online participation

fisca - Continuing education in tax practice

fisca has been offering practical training in the field of tax law and related specialist areas such as pensions, accounting and law since 2013.

The central concern in knowledge transfer is consistent practical relevance, a high degree of topicality and the use of competent speakers from administration, teaching and consulting.

Seminar overview & further information

Advertise events!

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

  • Targeted placement in a tax environment.
  • 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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