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.
Federal Council adopts dispatch on the amendment of the DTA with Hungary
On November 20, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Hungary.
The Federal Council introduces the Income Inclusion Rule (IIR) as of January 1, 2025
On 20.11.2024, the Federal Council decided to amend the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance) due to the entry into force of the international supplementary tax (Income Inclusion Rule, IIR). This international supplementary tax extends the Swiss supplementary tax already introduced in 2024.
FTA publishes draft VAT practice adjustment (electronic platforms)
On November 19, 2024, the FTA published a draft on VAT practice (VAT revision) on its website.
FTA publishes material amendments to the VAT Act publications
On November 21, 2024, the FTA published material amendments regarding publications to the VAT Act.
Change in the law as of January 1, 2025 - Debt enforcement for bankruptcy
Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.
Tax information dossier: Update of the article "Time-based assessment of taxes"
The article "Time-based assessment of taxes" from the tax information dossier has been updated.
Federal Council introduces retroactive purchase option for pillar 3a
From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
FTA publishes draft for VAT practice adjustment (travel agencies)
On October 29, 2024, the FTA published an initial draft on VAT practice (VAT revision) on its website.
FTA updates the "Withholding tax" dossier
The "Withholding tax" dossier was updated on October 29, 2024. Among other things, it explains the mechanism for levying withholding tax and the conditions for its refund.
Updated overview of the tax relief concerning Ethiopia
On October 31, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Ethiopia.
FTA publishes material amendments to the VAT Act publications
On October 31, 2024, the FTA published material amendments regarding publications to the VAT Act:
Practical specifications for sales tax for brokerage activities within a group relationship
Recent case law in the area of sales tax for intermediaries in a group relationship has prompted the FTA to make clarifications in its administrative practice regarding Art. 13 para. 1 and Art. 13 para. 3 lit. b no. 2 StG. The two practical clarifications will be applied with immediate effect and will apply to all cases currently pending with the FTA.
Entry into force of the protocol of amendment to the double taxation agreement with Kuwait
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.
FTA publishes final rulings on the FATCA agreement
On October 25, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
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.
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