FTA publishes two drafts on the VAT practice adjustment
On October 17, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.
Federal Council enacts Federal Act on the Taxation of Telework as of 1.1.2025.
At its meeting on October 16, 2024, the Federal Council decided to bring the Federal Act on the Taxation of Teleworking into force on January 1, 2025.
Federal Council adopts dispatch on the implementation and financing of the 13th AHV pension
At its meeting on October 16, 2024, the Federal Council adopted the dispatch on the implementation and financing of the 13th AHV old-age pension. It is to be financed by increasing value added tax by 0.7 percentage points.
Federal Council decides to increase tobacco tax
At its meeting on October 16, 2024, the Federal Council decided to moderately increase the tax rates for certain tobacco products as of January 1, 2025.
FDF reduces tax-free limit for travel to CHF 150
At its meeting on October 16, 2024, the Federal Council was informed by the Federal Department of Finance (FDF) about the reduction in the value exemption limit for travel.
FTA publishes information on changes to VAT as of 1.1.2025
On October 14, 2024, the FTA published information on changes to VAT as of January 1, 2025.
FTA publishes tax statistics for natural persons and legal entities 2021
On October 11, 2021, the FTA published the 2021 tax statistics.
New form for benefits from capital-forming life annuity insurance policies
The FTA has issued a new form for reporting benefits from capital-forming life annuity insurance policies in accordance with the VVG (Form 561).
has been issued.
New circular no. 6a: Hidden equity capital
On October 10, 2024, the FTA published the updated circular no. 6a regarding "Hidden equity".
AEOI information exchange with 108 countries
The Federal Tax Administration (FTA) has exchanged information on financial accounts with 108 countries. The exchange took place within the framework of the global standard for the automatic exchange of information (AEOI).
Federal Council rejects financing the AHV through financial market transaction taxes
At its meeting on October 9, 2024, the Federal Council adopted a postulate report on financing the AHV through a financial market transaction tax.
Taxes under the cost-plus method - FTA publishes statement on the ruling of the Federal Supreme Court 9C_37/2023
In its ruling 9C_37/2023 of June 11, 2024 (see our article), the Federal Supreme Court addressed, among other things, the question of whether or not the tax expense should be taken into account in the cost base when applying the cost-plus method in the context of Art. 58 para. 3 DBG.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.
FTA publishes two drafts on the VAT practice adjustment
On October 1, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.
FTA publishes new version of VAT Sector Info 19 Public authorities
On September 23, 2024, the FTA published the new version of the VAT Sector Info 19 Municipalities.
FTA updates the dossier "Wealth tax of natural persons"
The "Current taxes" dossier was updated on September 25, 2024.
FTA publishes new refund and default interest rates for federal taxes from 2025
On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.
FTA publishes draft for VAT practice adjustment: Healthcare
On September 19, 2024, the FTA published an initial draft of the VAT practice on its website.
FTA - Notification withholding tax: Declaration of reserves from capital contributions
On September 18, 2024, the FTA clarified the administrative practice in accordance with item 9 of circular no. 29c on the capital contribution principle dated December 23, 2023 regarding the declaration of reserves from capital contributions.
FTA publishes notice of receipt for FATCA agreement
On September 18, 2024, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 FATCA Act and final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Updated overview of tax relief for various countries
On September 11, 2024, the State Secretariat for International Financial Matters (SIF) updated the overviews of the effects of various agreements (extent of relief).
Maximum pillar 3a deductions in tax year 2025
The tax deduction for tied pension provision (pillar 3a) has been adjusted for the 2025 tax year.
FTA publishes three drafts on the VAT practice adjustment
On September 2, 2024, the FTA published three initial drafts on VAT practice on its website.
FTA - Amendment to the ordinance on the level of net tax rates by sector and activity as of 1.1.2025
On January 1, 2025, the amendment to the FTA Ordinance on the level of net tax rates will come into force. The review of the net tax rates to be carried out every seven years has resulted in a tax rate adjustment for around 15 percent of industries and activities.
International supplementary tax IIR to come into force in 2025
At its meeting on September 4, 2024, the Federal Council decided to bring the Income Inclusion Rule (IIR) into force on January 1, 2025. In addition to the QDMTT, which was already introduced on January 1, 2024, this rule is intended to ensure that tax revenue remains in Switzerland.
1 / 50
