On July 25, 2019, the Federal Tax Administration (FTA) published a circular regarding the tax treatment of bonds
The circular letter "Bonds" (1-047-V-2019-d ) replaces the previous FTA information sheet on the tax treatment of bonds dated April 1999 (S-02.122.1), which had to be adjusted due to the abolition of the issue tax on debt capital. In addition, some formal adjustments were made, but no other substantive changes.
The information leaflet has been redesigned as a circular letter, as the previous design as an information leaflet no longer represents a valid form of FTA publication.
All circulars in the tax field at federal level can be accessed here.
