Pillar 3a: FTA report on contributions and tax relief
On May 8, 2025, the FTA published the report on pillar 3a contributions and tax relief.
FTA publishes amendments to VAT practice on the subject of security deposits
On April 29, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Updated FTA estimate on the system change for residential property taxation and distribution effects
In the Federal Council's response to the Widmer interpellation (24.4660), updated estimates of the financial impact of a reform of imputed rental value taxation were promised, taking into account additional interest rate scenarios and the distribution effects. The FTA has made these updates and published them.
Federal Council wants to amend the minimum taxation ordinance
At its meeting on April 30, 2025, the Federal Council opened the consultation on an amendment to the Minimum Tax Ordinance (MindStV). The Minimum Tax Ordinance is to be supplemented by the rules on the international reporting obligation (GloBE Information Return, GIR).
Partner survey 2025
On April 25, 2025, the FTA announced that it was conducting a partner survey.
Corporate fee for radio and television: Activity report and annual financial statements 2024
On April 25, 2025, the FTA, which collects the corporate fee for radio and television, published its activity report and annual financial statements for 2024.
Fiscal revenues of the federal government 2024
On April 25, 2025, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2024.
Tax relief for Norway
On April 24, 2025, the SIF published an overview of the effects of the agreement on tax relief for Norway.
Income and withholding tax: Determination of the maximum permissible conversion discount
On April 22, 2025, the FTA published notice 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.
FTA - Publications on the Value Added Tax Act MWSTG
The FTA published the new version of VAT Info 03 Group Taxation on April 17, 2025.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) has published the 2025 withholding tax rates for all cantons. The canton of VD has corrected the rate file.
FTA publishes adjustments to VAT practice on the topic of healthcare
On April 10, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Tax relief for various countries
On April 7, 2025, the SIF updated the overview of the effects of the agreement (extent of relief) for various countries.
FTA publishes adjustments to VAT practice on the subject of net tax rates
On March 31, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA updates overview of tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.
FTA publishes amendments to VAT practice on travel agencies and vouchers
On March 17, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA publishes adjustments to VAT practice on the subject of flat-rate tax rates
On March 20, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Switzerland and Zimbabwe sign a double taxation agreement
On March 19, 2025, Switzerland and Zimbabwe signed an agreement on the avoidance of double taxation (DTA) in the area of income taxes in Harare.
Memorandum of Understanding between Switzerland and Italy - Administrative cooperation
On March 19, 2025, the SIF reported that the competent authorities of Switzerland and Italy, in accordance with Art. 7 para. 1 of the Agreement of December 23, 2020 between Switzerland and Italy on the taxation of cross-border commuters, have defined the details of the application of administrative cooperation by mutual agreement.
Supplementary tax: Tax treatment of business units that qualify as permanent establishments
On March 18, 2025, the FTA explained the treatment of business units that are considered permanent establishments in a communication on the minimum taxation of multinational enterprise groups.
FTA updates the "Cantonal Gazettes" publication
The FTA updated the publication "Kantonsblätter" on March 17, 2025.
Tax information dossier: Update of the article "Publicity of tax registers"
On March 12, 2025, the Federal Tax Administration (FTA) updated the article "Publicity of tax registers" from the tax information dossier.
FTA - Remuneration procedure: New reciprocal right with New Zealand
On March 11, 2025, the FTA announced that Swiss companies in New Zealand can claim the refund of the Goods and Services Tax (GST) paid in New Zealand.
FTA - Reporting procedure and enclosures for contribution taxation are now submitted electronically with the VAT return
On March 10, 2025, the FTA announced that the form for the notification procedure and the enclosures for the contribution tax must now be uploaded and submitted directly in the online VAT return.
Federal Council opens consultation on change to FATCA model
At its meeting on March 7, 2025, the Federal Council opened the consultation process for a new FATCA agreement.
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