taxlawblog.ch Your blog on Swiss tax law

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 10 - 16, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 10 - 16, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 3 - 9, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 3 - 9, 2025.

According to a statement issued by the Federal Finance Administration (FFA) on February 4, 2025, the average direct taxes levied by the cantons and municipalities in Switzerland are almost one-fifth of the income of natural persons. The tax burden on the profits of legal entities is slightly less than a tenth.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 6 - 12, 2025.

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.

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.

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.

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.