taxlawblog.ch Your blog on Swiss tax law

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 9 - 15, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 9 - 15, 2024.

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.

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".

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)".

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.

On December 9, 2024, the FTA published a communication following the recent case law on the profit tax treatment of treasury shares.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 25 - December 1, 2024

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - December 1, 2024

On November 28, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.