Federal Council report on the inclusion of taxes in the minimum subsistence level

On November 1, 2023, the Federal Council adopted a report on the inclusion of taxes in the minimum subsistence level on behalf of the National Council.

New online services for withholding tax and stamp duty

The FTA is expanding its online services for withholding tax and stamp duties.

New webpage on the FTA website on the subject of transfer pricing

The FTA has launched a new website on the subject of transfer pricing.

Federal Council adopts dispatch on individual taxation

At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).

OECD publishes report on Amount B of Pillar I

On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.

Delivery at weekends and on public holidays with "A Mail Plus": deadline to start later

At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.

Juso initiative submitted - million-euro inheritances to be taxed for the climate

Juso wants to tax millions in inheritances for the climate.

Future-oriented strengthening of Zurich as a foundation location

The canton of Zurich is strengthening Zurich as a foundation location: the tax office is adapting its practice on tax exemption for charitable foundations. In doing so, the canton is implementing a key measure of the initiative to strengthen Zurich as a foundation location and is improving the framework conditions for a modern and effective foundation system.

FTA - High incomes shape the regional distribution of income in Switzerland

A study by the FTA shows the regional distribution of income in Switzerland and its development from 2010 to 2019. Income distribution is strongly influenced by high incomes.

FTA - Wealth inequality in Switzerland did not increase in 2020

According to FTA estimates based on newly available data, the inequality of taxable assets in Switzerland remained largely unchanged in the Covid-19 year 2020. This marks the end of a long-term trend for the time being. Since the end of the financial crisis, the proportion of assets held by the top one percent of taxpayers has risen continuously.

FFA - Tax utilization of natural persons and legal entities increases slightly in 2024

For the first time, the tax utilization index distinguishes between natural persons and legal entities.

FTA - Circular no. 3: Applicable principles for agriculture and forestry updated

The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".

FTA - Circular no. 26: Changes to self-employment

The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".

FTA - Circular information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2024)

The Federal Tax Administration has updated the circular "Information sheets on withholding tax and overviews of double taxation agreements".

Tax-recognized interest rates 2024 for advances or loans in Swiss francs and foreign currencies

On 29/30 January 2024, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2024.

Entry into force of amendments to laws and ordinances in tax law for the years 2024-2028

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

Opening of the consultation procedure on the total revision of the Administrative Criminal Law Act (VStrR)

Administrative criminal law is to be modernized, made more efficient and aligned with the Criminal Procedure Code. At its meeting on January 31, 2024, the Federal Council opened the consultation on the total revision of the Administrative Criminal Law Act (VStrR).

Tax information dossier: FTA publishes article "Transfer pricing"

Together with the SSK, the FTA has prepared a new article "Transfer pricing" for the tax information dossier and published it on January 23, 2024.

FTA publishes final rulings on the FATCA agreement

On January 23, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Cross-border commuter agreement with Italy: FTA publishes list of municipalities from 2024

On January 19, 2024, the FTA published the list of Italian municipalities within the meaning of Art. 2 of the cross-border commuter agreement with Italy, valid from January 1, 2024.

FTA publishes draft for VAT practice adjustment: security deposit

On January 16, 2024, the FTA published an initial draft of the VAT practice on its website.

Selected parliamentary business in the area of taxation at federal level (January 2024)

On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

List of providers of recognised tied pension products (pillar 3a)

On 11 January 2024, the Federal Tax Administration published the circular "List of providers of recognized pension products for tied pension provision (pillar 3a), as at 31 December 2023".

List of surrenderable Pillar 3b endowment insurance policies published

On January 12, 2024, the Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies as at December 31, 2023".

FTA - Imputed interest rate on the security equity

The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
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The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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