The Federal Council wants to waive the obligation to sign the electronically submitted tax return.

According to the press release of 21 June 2019, the Federal Council intends to waive the obligation to sign electronically submitted tax returns and, in individual tax areas, to oblige companies to submit documents electronically. At its meeting on 21 June 2019, the Federal Council opened the consultation procedure.

  • With electronic tax returns, it should be possible to dispense with signatures at both cantonal and federal level.
  • In the area of indirect taxes at federal level (withholding tax, stamp duties, value added tax) and in the area of international administrative assistance, the Federal Council should be able to oblige the persons concerned to submit documents electronically.

This is intended to promote digitisation and implement Motion Schmid (17.3371), which was referred by Parliament and which seeks to eliminate the obligation to sign the tax return.

The relevant documents, including the explanatory report on the consultation procedure concerning the Federal Act on Electronic Procedures in the Tax Field and the Federal Act on Electronic Procedures in the Tax Field, are available here.