The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties.
In 2022, the following laws will come into force:
- Federal law on the tax treatment of financial sanctions
- Federal Act on Electronic Procedures in Tax Matters (first legislative provisions)
- Amendment of the Withholding Tax Act (too-big-to-fail instruments)
- Amendment of the Withholding Tax Ordinance (Reclaiming Withholding Tax on Inheritance Income)
- Professional Expenses Ordinance (increase in business vehicle allowance)
- Interest Rate Ordinance FDF
Further information is available here.
