On 17 August 2018, the Federal Tax Administration (FTA) updated the article "Taxation of bonds, derivatives and combined products" from the Tax Information dossier.
The article "Taxation of bonds, derivatives and combined products" explains the taxation of the various financial instruments, among other things by means of examples, and includes in the annex a lexicon with definitions of the technical terms used.
The complete dossier Tax Information of the FTA can be downloaded here.
