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)
- Amendment to the Value Added Tax Ordinance (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)
- Collective Investment Schemes Act L-QIF (expected 01.03.2024)
- Federal law on tonnage tax on seagoing vessels (01.01.2025 at the earliest)
- Partial revision of the Value Added Tax Act (01.01.2025 at the earliest)
- Federal Act on Combating Abusive Bankruptcy (amendment to the Federal Act on Debt Enforcement and Bankruptcy, the Code of Obligations, the Criminal Code, the Military Criminal Code and the Criminal Records Act) (01.01.2025)
- Federal Act on the Taxation of Life Annuities and Similar Forms of Pension Provision (01.01.2025)
- Federal Act on the System Change in Home Ownership Taxation (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)
- Federal Act on the Extension of Loss Offsetting (01.01.2026 at the earliest)
- Federal Act on the Transparency of Legal Entities and the Identification of Beneficial Owners (01.01.2026 at the earliest)
The overview can be found here.
