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.
The Federal Council rejects the popular initiative "Yes to fair federal taxes for married couples too"
At its meeting on March 7, 2025, the Federal Council adopted the dispatch on the popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!".
Dossier Tax Information: Update of the article "Taxation in the case of self-employment".
On March 4, 2025, the FTA updated the article "Taxation in the case of self-employment" from the tax information dossier.
FTA publishes VAT Info 13: Flat-rate tax rates (valid from 01.01.2025)
On February 25, the FTA published a PDF version of the new VAT Info 13: Flat-rate tax rates (valid from 01.01.2025) on its website and on the homepage of the VAT practice publications.
FTA publishes VAT Info 12: Net tax rates (valid from 01.01.2025)
On February 25, the FTA published a PDF version of the new VAT Info 12: Net tax rates (valid from 01.01.2025) in German on its website and on the homepage of the VAT practice publications.
FTA publishes adjustments to VAT practice
On February 17, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
Federal Council adopts dispatch on the extension of the international automatic exchange of information in tax matters
On February 19, 2025, the Federal Council submitted the dispatch on the expansion of the international automatic exchange of information in tax matters (AEOI) to Parliament.
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).
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