On May 20, 2020, the Bundesrat passed a bill to digitize tax procedures.
The procedures before the FTA are to be digitized. With the Federal Act on Electronic Procedures in Tax Matters, the Federal Council intends to create the corresponding legal basis. Taxable persons should in future be obliged by ordinance to deal with the FTA electronically via certain portals. The FTA must ensure the authenticity and integrity of the data transmitted.
In addition, the cantons will now be able to waive the handwritten signature requirement for electronic submissions (or replace it with electronic confirmation of the information by the taxpayer himself), particularly if the tax return is submitted electronically. The authenticity and integrity of the transmitted data must be guaranteed under cantonal law. Some digitalisation should also be possible in the opposite direction: the cantons may provide that the assessment notice can be opened electronically with the taxpayer's consent.
The following areas are affected by the proposal:
- Withholding Tax
- Stamp Duties
- Value added tax
- International exchange of information (tax office assistance, AIA, CbCR)
- Conscription levy
- Income, wealth, profit and capital tax at federal, cantonal and municipal level
The press release and all documents are available here.
