VAT online obligation
As of January 1, 2025, all companies subject to VAT must file their VAT online via the ePortal.
Annual review of international financial and tax issues 2024
On January 9, 2025, the State Secretariat for International Financial Matters (SIF) published its Annual Review of International Financial and Tax Matters 2024. In it, it lists the most important events for Switzerland in the area of international financial and tax issues.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
Memorandum of Understanding between Switzerland and the USA
On January 8, the SIF published the Memorandum of Understanding dated December 5, 2024 regarding the eligibility of certain US and Swiss pension funds to claim treaty benefits pursuant to Art. 10 para. 3 DTA CH-USA.
Military service levy: annual average rates 2024
On January 7, 2025, the FTA published the annual average exchange rates for the conversion of income earned in foreign currency in accordance with Article 20 EPIO for the assessment of the substitute levy for the substitute year 2024.
Denomination of capital in functional foreign currency: exchange rates in calendar year 2024 or as at 31.12.2024
On January 7, 2025, the FTA published exchange rates for the calendar year 2024 and as at December 31, 2024 for companies with capital denominated in functional foreign currency.
FTA publishes imputed interest rate on the security equity 2025
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
Withholding tax according to DBA
The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.
Changes to value added tax from January 1, 2025
The partially revised VAT Act and the VAT Ordinance and various other important changes have been in force since 1.1.2025. Further information and clarifications have been published on selected topics.
Increase in tobacco tax as of January 1, 2025
The Federal Office for Customs and Border Security has amended Directive R-120-3 "Cross-border traffic in tobacco, manufactured tobacco products and substitute products" as of January 1, 2025.
Dossier tax information "Inheritance and Gift Taxes" updated
On December 18, 2024, the article "Inheritance and gift taxes" from the tax information dossier of the Federal Tax Administration (FTA) was updated.
Updating the instructions for completing the salary statement or pension certificate
The Federal Tax Administration (FTA) has updated the "Instructions for completing the salary statement or pension certificate".
Publication of the taxable income components of life annuity insurance policies in accordance with the VVG
In view of the entry into force of the Federal Act of June 17, 2022 on the Taxation of Life Annuities and Similar Forms of Pension Provision on January 1, 2025, the Federal Tax Administration (FTA) published the taxable income shares of life annuity insurance policies in accordance with the ICA (see Art. 22 para. 3 let. a and b DBG) on December 18, 2024.
Tax folder 2024
The tax documentation team has published the "tax folders" for the 2024 tax period.
Withholding tax 2025 - new publications
The Federal Tax Administration (FTA) has published various documents on withholding tax 2025.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) has published the 2025 withholding tax rates for all cantons.
FTA publishes adjustments to VAT practice
On December 19, 2024, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Memorandum of Understanding between Switzerland and France
On December 17, 2024, the SIF announced that a new memorandum of understanding had been concluded between Switzerland and France on the taxation of cross-border teleworking.
Federal Council adopts dispatch on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)" (inheritance tax initiative)
On December 13, 2024, the Federal Council adopted the dispatch on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)". It rejected the initiative of the Young Socialists (JUSO) without a direct counter-proposal or indirect counter-proposal.
Federal Council publishes report on the application of the direct favoritism theory for withholding tax
On December 13, 2024, the Federal Council published the report in fulfillment of postulate 22.3396 WAK-N from May 2022 "Avoiding disadvantages for Swiss companies through a uniform taxation practice".
Federal Supreme Court ruling: vote on supplementary AHV financing and AHV21 remains valid
The Federal Supreme Court has dismissed the appeals regarding the federal referendum of September 25, 2022 on the "Additional financing of the AHV through an increase in VAT" and the "Amendment to the Federal Old Age and Survivors' Insurance Act (AHV21)".
Cancellation of the application of the most-favored-nation clause pursuant to the protocol of the DTA Switzerland-India
The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.
Communication from the FTA following the ruling of the Federal Supreme Court of June 6, 2024 (9C_135/2023)
On December 9, 2024, the FTA published a communication following the recent case law on the profit tax treatment of treasury shares.
FTA publishes two drafts on the VAT practice adjustment
On November 28, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.
Federal Council adopts dispatch on the extension of loss offsetting
On November 27, 2024, the Federal Council adopted the dispatch on extending loss offsetting from seven to ten years.
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