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.

Federal Council rejects popular initiative "Yes to fair federal taxes for married couples too"

At its meeting on June 26, 2024, the Federal Council defined its position on the Centre Party's popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!" and recommends that Parliament reject the initiative without a direct or indirect counter-proposal.

FTA publishes substantive amendments concerning publications on the VAT Act

On June 25, 2024, the FTA published material changes to the publications on the topics of cabs and subsidies on the website.

FTA publishes draft for VAT practice adjustment: Deconstruction and soil remediation costs

On June 27, 2024, the FTA published an initial draft of the VAT practice on its website.

FTA publishes revised "Guide for future taxpayers"

The Federal Tax Administration (FTA) has revised the publication "Guide for future taxpayers". It provides an overview of the assessment of income and wealth taxes for individuals.

FTA publishes four new drafts on VAT practice

The FTA published four new drafts on VAT practice on June 17, 2024.

Tax information dossier: Update of the article "Federal stamp duties"

On June 17, 2024, the Federal Tax Administration (FTA) updated the article "Federal stamp duties" from the tax information dossier.

FTA - Registration as a person liable for VAT now via ePortal

Companies can now register for VAT via the ePortal.

Federal Council adopts dispatch on DTA with Angola

The Federal Council adopted the dispatch on the DTA with Angola on June 14, 2024.

Federal Council adopts dispatch on amending the DTA with Germany

On June 14, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Germany.

FTA publishes notice of receipt for FATCA agreement

On June 13, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests in accordance with Art. 12 para. 1 FATCA Act.

Federal Council opens consultation on the new Federal Act on the International Automatic Exchange of Information on Salary Data

The Federal Council opened the consultation procedure at its meeting on June 7, 2024. It is proposing a new law that regulates the automatic exchange of information on salary data in tax matters between Switzerland and a partner state with which an international treaty exists.

Switzerland and Italy sign permanent tax rules for working from home

On June 6, 2024, Switzerland and Italy signed a protocol of amendment to the existing cross-border commuters agreement, which permanently regulates the issue of taxation of home offices. The protocol of amendment will enter into force as soon as the corresponding approval processes in both countries have been completed and will apply retroactively from January 1, 2024.

FTA - VAT online billing is getting closer

From 2025, VAT can only be declared online. Companies that declare VAT using paper statements can still do so until the end of 2024.

FTA - Tax statistics 2023

The Federal Tax Administration (FTA) has published the "Tax statistics 2023 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden.

FTA updates the "Current taxes" dossier

The "Current taxes" dossier was updated on May 30, 2024.

Publication of the report "Potential for the Swiss SME economy with a connection to the EU One-Stop-Shop for VAT settlement"

At its meeting on May 31, 2024, the Federal Council adopted the report in fulfillment of postulate 22.3384 of the WAK-N of April 11, 2024.

Entry into force of changes to laws and ordinances in tax law for the years 2025-2028

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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