FTA updates the article "Sources and literature" from the tax information dossier
On August 26, 2024, the article "Sources and literature" from the tax information dossier was updated.
Federal Council rejects JUSO popular initiative
At its meeting on May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation". It is of the opinion that the initiative is not a suitable means of achieving Switzerland's climate targets. In particular, it reduces the attractiveness of Switzerland for wealthy individuals. The Federal Council intends to recommend that Parliament reject the initiative without a direct counter-proposal or indirect counter-proposal.
FDF adjusts tax rates and deductions to inflation
The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to compensate for the consequences of cold progression. The latest changes concern the 2025 tax year.
Updating the "Property tax" dossier
The article "Real estate tax" from the tax information dossier has been updated. This text deals with the subject matter, levying, timing and calculation of property tax. The revised and expanded tax folder "Taxation of real estate" has also been published on the same topic.
RS professional expense allowances and remuneration in kind 2025 published
The FTA has published the circular "Professional expense allowances and remuneration in kind 2025 / Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year".
Transitional solution for the too-big-to-fail instruments for withholding tax
At its meeting on August 21, 2024, the Federal Council approved a temporary extension of the special regulations for interest from TBTF instruments until December 31, 2031. Without an additional extension, interest on TBTF instruments issued after December 31, 2026 would be subject to withholding tax.
Update for tax relief for various DBA countries
On August 19, 2024, the SIF updated the overview of the tax reliefs relating to the DTAs with Bangladesh, India, Mongolia, Singapore and Vietnam.
Federal Council adopts partial revision of the VAT Ordinance.
At its meeting on August 21, 2024, the Federal Council adopted a partial revision of the VAT Ordinance.
Publication notice BR Property tax on secondary properties
At its meeting on August 21, 2024, the Federal Council took a position on the introduction of a property tax on secondary properties.
FTA publishes amendments to legislation and ordinances 2025-2028
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.
Federal Council adopts key figures for the implementation and financing of the 13th AHV pension
At its meeting on August 14, 2024, the Federal Council opened the consultation on determining the partner states for the automatic exchange of information on crypto assets (AEOI on crypto assets). With this proposal, the Federal Council wants to determine when Switzerland should automatically exchange information on crypto assets with which partner states.
Federal Council opens consultation on determining the partner states for the AEOI on crypto assets
At its meeting on August 14, 2024, the Federal Council opened the consultation on determining the partner states for the automatic exchange of information on crypto assets (AEOI on crypto assets). With this proposal, the Federal Council wants to determine when Switzerland should automatically exchange information on crypto assets with which partner states.
FTA publishes notice of receipt for FATCA agreement
On August 7, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Act.
FTA publishes draft VAT practice adjustment: Management services for collective investment schemes and L-QIF exempt from tax
On July 30, 2024, the FTA published an initial draft of the VAT practice on its website.
FTA publishes updated Q&A on the salary statement
On August 2, 2024, the FTA published the updated FAQ on the salary statement and pension certificate, valid from August 1, 2024.
FTA publishes draft practice adjustments revMWSTG (electronic platforms)
On July 24, 2024, the FTA published draft amendments to the revMWSTG.
Switzerland's participation in the G20 finance ministers' meeting in Rio de Janeiro
On July 25 and 26, 2024, a delegation from Switzerland took part in the meeting of G20 finance ministers and central bank governors in Rio de Janeiro. The topics discussed at the meeting included international tax issues.
FTA publishes draft practice adjustments revMWSTG (electronic platforms)
On July 9, 2024, the FTA published a draft of the practical adjustments to the revMWSTG (electronic platforms).
Switzerland and Hungary sign protocol of amendment to double taxation agreement
On July 12, 2024, Switzerland and Hungary signed a protocol of amendment to the DTA.
FTA publishes "Value added tax in Switzerland 2022"
In this series of publications, the Federal Tax Administration (FTA) presents statistical results on value added tax (VAT).
BAZG - Amendment and supplement to Directive R-120-2 (cross-border transportation of alcohol)
Directive 120-2 has been completely revised and updated by the Federal Office for Customs and Border Security FOCBS. The document contains new features in the areas of tax liability (Chapter 4) and special implementation provisions (Chapter 5).
FTA publishes notice of receipt for FATCA agreement
On July 3, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 of the FATCA Act.
Analysis of tax deductions for childcare costs
The FTA has examined the tax deductions for childcare costs for direct federal tax for the first time.
Selected parliamentary business in the area of taxation at federal level (June 2024)
On June 25, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level.
Switzerland and the USA agree on mutual exchange of information on financial data
Switzerland and the USA signed a new FATCA agreement in Bern on June 27, 2024. Switzerland currently provides information on financial accounts to the USA unilaterally. In future, it will also receive corresponding information from the USA as part of an automatic exchange of information. The model change is expected to apply from 2027.
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