Change in the law as of January 1, 2025 - Debt enforcement for bankruptcy
Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.
Tax information dossier: Update of the article "Time-based assessment of taxes"
The article "Time-based assessment of taxes" from the tax information dossier has been updated.
Federal Council introduces retroactive purchase option for pillar 3a
From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
FTA publishes draft for VAT practice adjustment (travel agencies)
On October 29, 2024, the FTA published an initial draft on VAT practice (VAT revision) on its website.
FTA updates the "Withholding tax" dossier
The "Withholding tax" dossier was updated on October 29, 2024. Among other things, it explains the mechanism for levying withholding tax and the conditions for its refund.
Updated overview of the tax relief concerning Ethiopia
On October 31, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Ethiopia.
FTA publishes material amendments to the VAT Act publications
On October 31, 2024, the FTA published material amendments regarding publications to the VAT Act:
Practical specifications for sales tax for brokerage activities within a group relationship
Recent case law in the area of sales tax for intermediaries in a group relationship has prompted the FTA to make clarifications in its administrative practice regarding Art. 13 para. 1 and Art. 13 para. 3 lit. b no. 2 StG. The two practical clarifications will be applied with immediate effect and will apply to all cases currently pending with the FTA.
Entry into force of the protocol of amendment to the double taxation agreement with Kuwait
The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.
FTA publishes final rulings on the FATCA agreement
On October 25, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
FTA publishes two drafts on the VAT practice adjustment
On October 17, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.
Federal Council enacts Federal Act on the Taxation of Telework as of 1.1.2025.
At its meeting on October 16, 2024, the Federal Council decided to bring the Federal Act on the Taxation of Teleworking into force on January 1, 2025.
Federal Council adopts dispatch on the implementation and financing of the 13th AHV pension
At its meeting on October 16, 2024, the Federal Council adopted the dispatch on the implementation and financing of the 13th AHV old-age pension. It is to be financed by increasing value added tax by 0.7 percentage points.
Federal Council decides to increase tobacco tax
At its meeting on October 16, 2024, the Federal Council decided to moderately increase the tax rates for certain tobacco products as of January 1, 2025.
FDF reduces tax-free limit for travel to CHF 150
At its meeting on October 16, 2024, the Federal Council was informed by the Federal Department of Finance (FDF) about the reduction in the value exemption limit for travel.
FTA publishes information on changes to VAT as of 1.1.2025
On October 14, 2024, the FTA published information on changes to VAT as of January 1, 2025.
FTA publishes tax statistics for natural persons and legal entities 2021
On October 11, 2021, the FTA published the 2021 tax statistics.
New form for benefits from capital-forming life annuity insurance policies
The FTA has issued a new form for reporting benefits from capital-forming life annuity insurance policies in accordance with the VVG (Form 561).
has been issued.
New circular no. 6a: Hidden equity capital
On October 10, 2024, the FTA published the updated circular no. 6a regarding "Hidden equity".
AEOI information exchange with 108 countries
The Federal Tax Administration (FTA) has exchanged information on financial accounts with 108 countries. The exchange took place within the framework of the global standard for the automatic exchange of information (AEOI).
Federal Council rejects financing the AHV through financial market transaction taxes
At its meeting on October 9, 2024, the Federal Council adopted a postulate report on financing the AHV through a financial market transaction tax.
Taxes under the cost-plus method - FTA publishes statement on the ruling of the Federal Supreme Court 9C_37/2023
In its ruling 9C_37/2023 of June 11, 2024 (see our article), the Federal Supreme Court addressed, among other things, the question of whether or not the tax expense should be taken into account in the cost base when applying the cost-plus method in the context of Art. 58 para. 3 DBG.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.
FTA publishes two drafts on the VAT practice adjustment
On October 1, 2024, the FTA published two initial drafts on VAT practice (VAT revision) on its website.
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