New FTA circulars on direct federal tax

With regard to direct federal tax, the Federal Tax Administration (FTA) published two circulars on 7 February 2017 on the providers of recognised tied self-provision products (pillar 3a) as well as a list of surrenderable pillar 3b endowment policies.

In detail, the two circulars below are concerned:

• List of providers of recognised pension products of restricted pension provision (Pillar 3a), as at 31 December 2016

• List of surrenderable Pillar 3b endowment insurance policies, as at 31 December 2016