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. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.
The following laws or regulations are expected to come into force:
- Federal Act on Electronic Procedures in Tax Matters (staggered as of 01.01.2022, 01.09.22, 01.02.23, 01.01.24)
- Federal decree on the additional financing of the AHV through an increase in value-added tax (01.01.2024)
- Federal law on the change of system for residential property taxation (01.01.2024 at the earliest)
- Amendment of the Value Added Tax Ordinance (01.01.2024 at the earliest)
- Federal Act on Combating Abusive Bankruptcy (amendment of the Federal Act on Debt Collection and Bankruptcy, the Code of Obligations, the Criminal Code, the Military Criminal Code and the Criminal Records Act) (probably 01.01.2024)
- Federal decree on a special taxation of large groups of companies (implementation of the OECD/G20 project on the taxation of the digital economy) / Federal Council ordinance on the minimum taxation of large groups of companies (minimum taxation ordinance, MindStV) (expected 01.01.2024)
- Federal Act on the Tonnage Tax on Sea-going Ships (01.01.2024 at the earliest)
- Amendment of the Federal Law on Direct Federal Tax (increase of deductions for insurance premiums and for interest on savings capital) (01.01.2024 at the earliest)
- Partial revision of the Value Added Tax Act (01.01.2025 at the earliest)
- Federal law on the taxation of life annuities and similar forms of pension provision (01.01.2025 at the earliest)
- Introduction of the trust (amendment of the Code of Obligations) (01.01.2025 at the earliest)
- Federal law on individual taxation (01.01.2026 at the earliest)
- Federal Law on the Tax Deduction of Professional Expenses of Employed Persons (01.10.2026 at the earliest).
- Amendment of the Value Added Tax Act and amendment of the Ordinance on the Business Identification Number (01.01.2027 at the earliest)
The overview can be found here.
