taxlawblog.ch Your blog on Swiss tax law

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

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.

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

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.

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.

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

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

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

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 30 and October 6, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 23 - 29, 2024.