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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PKF Consulting AG – Senior Tax Advisor - Certified Tax Expert (80–100%)

Help shape our clients’ tax future! PKF Zurich combines personalized advice and international expertise with modern technologies. To expand our tax team, we are looking for a dedicated professional who can assist companies and individuals with complex domestic and international tax issues and develop sustainable solutions.

Further information (original advertisement)

Bommer + Partner Treuhand KLG – Tax Specialist 80–100% (m/f/d)

Keep the numbers under control. Focus on tax issues. Look toward the future. 🚀 We’re looking for a dedicated professional to join us as a 👉 Tax Specialist 80–100% (m/f/d) | Look forward to exciting tax cases, diverse fiduciary responsibilities, direct client contact, and genuine opportunities for growth as part of a team of about 80 people in Bern.

Further information (original advertisement)

OBERSON ABELS SA – Tax Attorney or Tax Lawyer (80–100%)

OBERSON ABELS AG is a renowned law firm with five offices in Switzerland that focuses primarily on tax law, commercial law, financial law, estate law, and related legal fields. Drawing on our expertise, we provide advisory and litigation services to companies, private individuals, public entities, and NGOs in both national and international contexts.

Further information (original advertisement)

profitax ag – Tax Specialist (certified or in training)

Are complex tax issues your passion? We’re not looking for stopgaps, but for people who want to help shape our future—and you might be just the right fit for our team. As a tax boutique, we step in where others have reached a dead end—and think boldly, creatively, and with a focus on solutions. We find new paths for our clients where there seem to be none left—and that’s exactly what inspires us day after day.

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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ISIS) – Boundless Privacy: International Tax and Estate Planning for Individuals and Families | November 10, 2026

This seminar is designed for advisors who assist high-net-worth individuals and families with cross-border lifestyles, residency arrangements, and asset structures. The goal of the seminar is to provide an in-depth understanding of the legal, tax, and practical challenges of international mobility and to present practical solutions for legally sound and forward-looking planning.

Further information & registration

Certified tax expert/-in | Virtual information sessions on October 29, 2026, and November 26, 2026

EXPERTsuisse’s STEX program specifically prepares you for this demanding role. Through a modular curriculum, you will acquire comprehensive expertise in all relevant types of taxes—from value-added tax to corporate taxation and international tax issues. This specialized knowledge is complemented by fundamentals of business administration and law, as well as practical case studies and real-world scenarios.

Further information

Projectos Seminar – Generative AI in Taxation | November 10, 2026

Generative AI has quickly become an integral part of daily work in the fields of trust services, tax consulting, and legal departments. The goal of this seminar is to provide participants with practical knowledge for the safe and effective use of generative AI in the tax sector.

Seminar overview & further information

SwissAccounting – Our courses in 2026

Our continuing education courses cover the latest and most important topics and are taught by top lecturers in a practical manner. Most of our courses are hybrid, which means that you can decide on each day of the course whether you want to attend in person or online via Zoom. This makes it easy to combine our continuing education courses with your everyday working life.

Further information

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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