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Natalya Ezzaini

Federal Court

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.
Federal Court

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.
News (Confederation & Cantons)

New circular no. 6a: Hidden equity capital

On October 10, 2024, the FTA published the updated circular no. 6a regarding "Hidden equity".
Federal Court

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.
Federal Court

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.
Federal Court

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.
News (Confederation & Cantons)

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.
Federal Court

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.
Federal Court

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.
News (Confederation & Cantons)

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.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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