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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Einwohnergemeinde Saanen - Head of the Tax Department 80-100%
The municipality of Saanen, a tourist municipality with over 7,000 inhabitants, is a very diverse and dynamic municipality. We are looking for a Head of Taxation to join our team.
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profitax ag - Trustee with tax interests
Do you want to get started in a strong team and really make a difference with your experience in tax and fiduciary services? We're not looking for gap fillers, we're looking for co-creators - maybe you're the missing piece of the puzzle. As a tax boutique, we step in where others are at a loss - and think ahead in a bold, creative and solution-oriented way. We find new ways for our clients where there no longer seem to be any - and that's exactly what inspires us every day.
Fischer Ramp Buchmann AG - Tax Attorney (80%-100%)
Fischer Ramp Buchmann is a law firm in Zurich specializing in advising private clients and their companies. Our areas of specialization include national and cross-border tax and estate planning, property tax and social security issues as well as litigation in tax matters. We also deal with inheritance, contract and corporate law on an ongoing basis. We work regularly and closely with Swiss and international correspondents.
PMS Schönenberger AG - Branch Manager:in Fiduciary/Tax 80-100%
Shape your career in the fiduciary environment with a focus on taxes.
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Seminars & Events
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ISIS) – Pensions and Insurance | September 22-23, 2025
This seminar offers a comprehensive insight into key issues surrounding pension provision and (social) insurance. The focus is on the tax treatment of pension benefits in both a national and international context, with particular emphasis on capital withdrawals from pension plans (including the withdrawal restriction under Article 79, Paragraph 3 of the Swiss Federal Constitution).
Projectos Seminar – Current Issues in Pensions and Taxes | June 24, 2025
The goal of this seminar is to provide practitioners with an overview of the most important topics related to occupational pensions from a tax perspective. Using concrete case studies, typical questions and problems will be discussed in depth.
SwissAccounting - One-day seminar - The latest in tax law - Online
You will gain practical knowledge on current tax issues in the SME environment. You will recognize typical risks, gain a better understanding of tax issues and gain confidence for your daily work in advising and managing companies.
EXPERTsuisse – Corporate Tax Law Forum | from September 9, 2025
Trends, focal points and perspectives in national and international corporate tax law.
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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