On 5 January 2017, the Federal Tax Administration (FTA) repealed various circulars.

The following circular letters of the FTA were repealed:

  • Kreisschreiben W97-010 of 10 July 1998 concerning the transfer of shareholdings to foreign group companies.
  • District Letter W01-007 of 17 December 2001 concerning interest rates, deductions, rates and tariffs 2002 in the case of direct federal tax.
  • Circular W02-010 of 31 January 2002 concerning interest rates for the calculation of the monetary benefits.

All circular letters of the FTA can be downloaded here.

Tax topics covered in this post:
Profit Tax
Income Tax