FTA updates the "Current taxes" dossier

The dossier “Applicable taxes” was updated on 26 May 2025.

FTA updates overview of tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.

Clarification of Notice-024-DVS-2025-d of 22.04.2025 - Income and withholding tax: Determination of the maximum permissible conversion discount

On May 19, 2025, the FTA specified the future practice in Communication 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.

Mutual agreement between Switzerland and Liechtenstein - Dormant estates

On May 19, 2025, the SIF announced that the competent authorities of Switzerland and Liechtenstein had concluded a mutual agreement pursuant to Art. 25 para. 3 DTA CH-FL to avoid double taxation of income and assets belonging to dormant estates under Liechtenstein law.

Federal Council adopts dispatch on the new Federal Act on the International Automatic Exchange of Information on Salary Data

At its meeting on May 14, 2025, the Federal Council adopted the dispatch on the international automatic exchange of information on salary data.

Swiss Tax Conference (SSK): Website www.steuern-easy.ch

On May 13, 2025, the FTA announced that the website www.steuern-easy.ch published by the SSK and managed by the FTA has been completely revised.

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.
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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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