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Selina Many

Federal Administrative Court

Decisions of the Swiss Federal Administrative Court (CW 2 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 6 - 12, 2025.
News (Confederation & Cantons)

Annual review of international financial and tax issues 2024

On January 9, 2025, the State Secretariat for International Financial Matters (SIF) published its Annual Review of International Financial and Tax Matters 2024. In it, it lists the most important events for Switzerland in the area of international financial and tax issues.
News (Confederation & Cantons)

Military service levy: annual average rates 2024

On January 7, 2025, the FTA published the annual average exchange rates for the conversion of income earned in foreign currency in accordance with Article 20 EPIO for the assessment of the substitute levy for the substitute year 2024.
News (Confederation & Cantons)

Denomination of capital in functional foreign currency: exchange rates in calendar year 2024 or as at 31.12.2024

On January 7, 2025, the FTA published exchange rates for the calendar year 2024 and as at December 31, 2024 for companies with capital denominated in functional foreign currency.
News (Confederation & Cantons)

FTA publishes imputed interest rate on the security equity 2025

The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
News (Confederation & Cantons)

Withholding tax according to DBA

The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.
Federal Court

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.
Federal Administrative Court

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.
Federal Court

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.
Federal Administrative Court

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.
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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