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

Overview of the tax rulings of the Swiss Federal Administrative 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 November 4 - 10, 2024.

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

The "Withholding tax" dossier was updated on October 29, 2024. Among other things, it explains the mechanism for levying withholding tax and the conditions for its refund.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 21 - 27, 2024.

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

On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.

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.

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 26 and September 8, 2024.

At its meeting on August 21, 2024, the Federal Council approved a temporary extension of the special regulations for interest from TBTF instruments until December 31, 2031. Without an additional extension, interest on TBTF instruments issued after December 31, 2026 would be subject to withholding tax.

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 22 - 28, 2024.

On June 25, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level.

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 10 - 16, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 3 - 9, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 3 - 9, 2024.

The Federal Tax Administration (FTA) has published the "Tax statistics 2023 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden.

The "Current taxes" dossier was updated on May 30, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 13 - 19, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 6 - 12, 2024.

On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2023.

The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.

At its meeting on April 10, 2024, the Federal Council approved the amendment to the VStV, which is due to come into force on June 1, 2024.