FTA publishes sample VAT statement in view of tax rate increase
On March 13, 2023, the FTA published the samples of the new VAT statements in view of the upcoming tax rate increase, valid from 2024.
FTA publishes final rulings on the FATCA agreement
On March 14, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Dossier Tax Information: Update of the article "Taxation in the case of self-employment".
On February 23, 2023, the FTA updated the article "Taxation for Self-Employment" from the Tax Information Dossier.
FTA publishes communications on FATCA group requests
On February 21, 2023, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 5 number 3 litera b FATCA Law.
FTA publishes withholding tax rates 2023 (correction)
The Federal Tax Administration (FTA) has published corrected 2023 withholding tax rates for the canton of Glarus.
Updated statistics on the capital contribution principle (February 2023)
On February 16, 2023, the FTA updated the figures on capital contributions, repayments, and other changes.
MWST: Publications on the MWSTG - MWST-Info 19 Tax rate increase as of January 1, 2024
On February 7, 2023, the FTA published VAT Info 19 Tax Rate Increase Effective January 1, 2024.
Tax-recognized interest rates 2023 for advances or loans in Swiss francs and foreign currencies
On February 7 and 8, 2023, the FTA published the Circulars on Swiss Franc and Foreign Currency Tax Recognized Interest Rates 2023.
FTA publishes legislative and ordinance amendments 2024-2026
The Federal Tax Administration (FTA) has updated the list of legislative and ordinance amendments 2024-2026 in the area of direct federal tax, value added tax, withholding tax and stamp duties.
Reporting concerning tax relief within the framework of regional policy
According to a media release, at its meeting on February 1, 2023, the Federal Council took note of a report by the Federal Department of Economic Affairs, Education and Research (EAER) on defining the areas of application for tax relief under regional policy.
FTA - Life annuities will be taxed flexibly as of 2025
The taxation of life annuities in pillar 3b will be flexibly adjusted to the investment conditions when it comes into force on January 1, 2025.
ESTV publishes circular "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DBA overviews for withholding tax")
With the circular Leaflets for Withholding Tax and Overviews of Double Taxation Treaties dated January 27, 2023, the FTA informs about changes in the double taxation treaties (DTAs), the various withholding tax leaflets and the related DTA overviews as of January 1, 2023.
VAT Consultative Body has new members
The members of the Consultative Board of Value Added Tax have been newly elected by the Federal Council. They are the following persons...
Value Added Tax: Balance Tax Rates as of January 01, 2024
On January 17, 2023, the FTA announced that due to the increase in VAT rates, the regulation on the amount of balance tax rates by industry and activity has been adjusted.
FTA publishes communications on FATCA group requests
On January 10, 2023, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 5 number 3 litera b FATCA Law.
Consultation agreement between Switzerland and Germany concerning withholding taxes
The State Secretariat for International Financial Matters SIF announces that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the procedure for relief from German withholding taxes on dividends, interest and royalties under the double taxation agreement between Switzerland and Germany.
Tax burden in cantons and municipalities 2023
The Federal Finance Administration (FFA) has published a media release on the 2023 Tax Utilization Index, which compares the tax burden in the cantons and municipalities.
Selected parliamentary business in the tax area at the federal level (January 2023).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on January 4, 2023.
FTA announces imputed interest rate on security equity 2023
On January 4, 2023, the FTA announced that the imputed interest rate on the security equity for tax year 2023 is 1.565%.
VST: Changes from January 1, 2023 in the reporting procedure in the group relationship
According to the notification of the Swiss Federal Tax Administration (FTA) dated December 23, 2022, the reporting procedure in the group relationship will be permitted from January 1, 2023 for shareholdings of 10% or more and will be extended to all legal entities.
FTA updates publications on the salary statement
The Federal Tax Administration (FTA) has updated the "Guide to completing the salary statement or pension certificate" and the "Questions and answers on the salary statement" with effect from January 1, 2023.
FTA publishes withholding tax rates 2023
The Federal Tax Administration (FTA) has published the 2023 withholding tax rates for all cantons.
FTA publishes circular no. 29c "Capital contribution principle
The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.
Memorandum of Understanding between Switzerland and France on cross-border home office
According to media releases from the Federal Tax Administration (FTA) and the Federal Department of Finance (FDF) on December 22, 2022, Switzerland and France have agreed on a solution for the taxation of home office income, which will apply from January 1, 2023.
Home office - No extension of the mutual agreement between Switzerland and Italy
On December 22, 2022, the State Secretariat for International Financial Matters (SIF) announced that the mutual agreement between Switzerland and Italy of June 18-19, 2020, which includes, among other things, exceptional and temporary special rules for home office taxation, will remain in force only until January 31, 2023.
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