Entry into force of amendments to laws and ordinances in tax law for the years 2026 - 2028
The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.
Postal delivery at the weekend: Deadlines under federal law should only start on Monday
In the case of postal items that trigger a deadline and are delivered at the weekend, the deadline should only begin to run on the following working day. This principle already applies in civil procedure law and is now to be applied to all federal law.
FTA - Publications on the Value Added Tax Act MWSTG
The FTA published the new version of VAT Info 11 Reporting procedure on February 11, 2025.
BFS municipality list 2025 for assigning the correct municipality number to the correct zip code
On February 11, 2025, the FTA published the "BFS municipality list 2025 for assigning the correct municipality number to the correct zip code" for import into the payroll accounting systems.
List of surrenderable Pillar 3b endowment insurance policies published
On February 11, 2025, the Federal Tax Administration published the updated list of Pillar 3b capital insurance policies that can be surrendered.
VAT: Publication of the draft practice statements of the VAT Department
On February 10, 2025, two drafts on adjustments to VAT practice regarding input tax deduction were published.
List of providers of recognised tied pension products (pillar 3a)
On 10 February 2025, the Federal Tax Administration published the updated list of providers of recognized pension products for tied pension provision (pillar 3a).
FFA - Trends in cantons and municipalities in tax utilization of natural persons and legal entities continue
According to a statement issued by the Federal Finance Administration (FFA) on February 4, 2025, the average direct taxes levied by the cantons and municipalities in Switzerland are almost one-fifth of the income of natural persons. The tax burden on the profits of legal entities is slightly less than a tenth.
Federal Council opens consultation on relief package 27
On January 29, 2025, the Federal Council adopted the consultation draft for the relief package 27 (EP27).
Withholding tax: certificate for employment relationships during the year for employees resident in France
On January 30, 2025, the FTA published the certificate for employment relationships during the year for employees resident in France together with the associated explanations.
Tax information dossier: Update of the article "Principles of value added tax"
The article "Principles of VAT" from the tax information dossier has been updated.
Federal Council opens consultation on the exchange of information on OECD minimum taxation
On January 29, 2025, the Federal Council opened the consultation on the exchange of information regarding OECD minimum taxation.
FTA publishes new VAT sector information 27 Electronic platforms
On January 28, 2025, the FTA published the new VAT sector information 27 Electronic platforms.
Reserves from capital contributions - update of the annual change
On January 27, 2025, the FTA updated the figures on capital contributions, repayments and other changes.
Tax-recognized interest rates 2025 for advances or loans in Swiss francs and foreign currencies
On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.
Tax information dossier: FTA publishes English article "Transfer pricing"
The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.
FTA publishes circular no. 32a: Reorganization of corporations and cooperatives
On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".
FTA publishes adjustments to VAT practice
On January 14, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA - Circular no. 212: Information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2025)
The Federal Tax Administration (FTA) has published Circular No. 212 "Information sheets for withholding tax and overviews of double taxation agreements" (as at 1.1.2025).
VAT online obligation
As of January 1, 2025, all companies subject to VAT must file their VAT online via the ePortal.
Annual review of international financial and tax issues 2024
On January 9, 2025, the State Secretariat for International Financial Matters (SIF) published its Annual Review of International Financial and Tax Matters 2024. In it, it lists the most important events for Switzerland in the area of international financial and tax issues.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
Memorandum of Understanding between Switzerland and the USA
On January 8, the SIF published the Memorandum of Understanding dated December 5, 2024 regarding the eligibility of certain US and Swiss pension funds to claim treaty benefits pursuant to Art. 10 para. 3 DTA CH-USA.
Military service levy: annual average rates 2024
On January 7, 2025, the FTA published the annual average exchange rates for the conversion of income earned in foreign currency in accordance with Article 20 EPIO for the assessment of the substitute levy for the substitute year 2024.
Denomination of capital in functional foreign currency: exchange rates in calendar year 2024 or as at 31.12.2024
On January 7, 2025, the FTA published exchange rates for the calendar year 2024 and as at December 31, 2024 for companies with capital denominated in functional foreign currency.
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