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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Caminada Treuhand AG Zurich – Senior Client Advisor, Tax Consulting (m/f/d) 80–100%

Since 1946, from our office in Zurich’s Seefeld district, we have been assisting small and medium-sized businesses, entrepreneurs, and private clients with all their fiduciary needs. Today, we are a team of approximately 40 professionals with in-depth expertise in finance and accounting, tax consulting, auditing, and management consulting. We focus on high-value-added engagements rather than mass processing, and we prioritize the highest standards of tax compliance.

To strengthen our tax team, we are looking for an experienced professional who wishes to deepen their expertise and take on responsibility in quality assurance as a Senior Client Advisor, Tax Consulting (f/m/d) 80–100%.

Further information (original advertisement)

Baryon AG – Tax Consultant (80-100%)

As an independent, experienced, and strategically minded company based in Zurich, Baryon AG focuses on three areas of business: asset management, tax consulting, and corporate and legal consulting. Close cooperation between the various divisions and the Baryon network of selected specialists from Switzerland and abroad ensure that private and institutional clients receive first-class, tailor-made solutions.

Further information (original advertisement)

Walder Wyss AG – Tax expert (80-100%)

We are looking for a tax expert for our location in Basel to start immediately or at the earliest possible date.

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 – Withholding Tax: Risks and Developments in the SME Sector | June 18, 2026

Withholding tax poses a major challenge for SMEs in Switzerland, particularly with regard to accurate calculation and refunds, as well as compliance with current Federal Supreme Court rulings and regulatory practices. The goal is to provide participants with concrete recommendations for their daily advisory work and implementation.

Seminar overview & further information (on site)

Seminar overview & further information (online)

Projectos Seminar – The Latest in Retirement Planning and Taxes | June 18, 2026

Thorough pension planning takes into account not only the insured person’s individual needs but also the current tax framework and tax implications. The aim of this seminar is to provide practitioners with an overview of the most important topics related to occupational pension plans from a tax perspective. Using concrete case studies, participants will have the opportunity to engage in in-depth discussions of typical questions and issues.

Seminar overview & further information (on site)

Seminar overview & further information (online)

EXPERTsuisse – Corporate Tax Law Forum | Starting September 8, 2026

  • Corporate Tax Law Forum – Part 1: “Corporate Taxation in Transition – Case Law, Practice, and Tax Policy” | September 8, 2026
  • Corporate Tax Law Forum – Part 2: “International Developments in Corporate Tax Law and Their Implications for Companies in Switzerland” (Morning Session) | September 9, 2026
  • Corporate Tax Law Forum – Part 3: “Back Tax Proceedings and Financing Issues – New Developments in Practice” (Morning Session) | September 15, 2026
  • Corporate Tax Law Forum – Part 4: “Focus on Developments in Minimum Taxation and Real Estate Tax Law” (Morning Session) | September 17, 2026

Further information

ISIS) – Current Tax Issues in Real Estate | June 18, 2026

The primary goal of this one-day seminar is to provide participants, primarily through workshops, with an overview of the latest developments in legislation, administrative practice, and case law regarding selected real estate tax issues.

Further information & registration

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.
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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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