Memorandum of Understanding on Arbitration Proceedings under Art. 25 (5) of the DTA with Belgium
On July 13, 2023, Switzerland and the United Kingdom concluded a mutual agreement on the conduct of arbitration proceedings pursuant to Art. 25 (5) of the DTA Switzerland-Belgium.
Statistics "Value Added Tax in Switzerland 2021
The Swiss Federal Tax Administration (FTA) published the statistics "Value Added Tax in Switzerland 2021" on July 13, 2023.
SIF publishes Outcome Statement of the OECD/G20 Inclusive Framework
On July 13, 2023, SIF published the Outcome Statement of the OECD/G20 Inclusive Framework for implementing the remaining elements of the two-pillar solution to address the fiscal challenges arising from the digitalization of the economy.
FTA publishes notifications of receipt of FATCA group requests
On July 5, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Memorandum of Understanding between Switzerland and France
On July 6, 2023, SIF announced that Switzerland and France have agreed on a common interpretation of the 10-day rule for business trips that qualify as home offices under the December 22, 2022 Memorandum of Understanding.
Federal Council opens consultation on expanded loss offsetting
According to the parliament, the loss offset period for companies is to be extended from seven to ten years. This is intended to enable companies affected by the Corona pandemic in particular to recover better. The Federal Council has drawn up the legal amendments for this and opened the consultation process at its meeting on June 28, 2023.
Switzerland and France sign an additional agreement to the bilateral double taxation agreement
On June 27, 2023, an additional agreement to the bilateral DTA was signed in Paris, which contains new and permanent taxation rules for home office income.
New edition of the brochure "The Swiss tax system
On June 19, 2023, the brochure "The Swiss Tax System" was updated. It provides an overview of taxes at the federal, cantonal and municipal levels and addresses cantonal peculiarities.
FTA publishes final rulings on FATCA group requests Copy
On June 23, 2023, the Swiss Federal Tax Administration (FTA) published the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Enactment of the Ordinance on the Delegation to the Federal Department of Finance of the Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax
The Federal Council on 21 June 2023 adopted the Ordinance on the Transfer of Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax to the Federal Department of Finance.
FTA publishes drafts of the VAT practice statement: Domiciliary companies
The FTA posted initial drafts of the VAT practice on its website on June 20, 2023.
Federal Council puts into force the amendment to the VAT Ordinance on electronic procedures
According to the Federal Council's media release of June 16, 2023, the amendment to the VAT Ordinance on Electronic Procedures is scheduled to enter into force on January 1, 2024.
Federal Council to introduce e-vignette on August 1, 2023
According to the Federal Council's media release of June 15, 2023, the electronic vignette (e-vignette) will be introduced in a dual system in addition to the adhesive vignette on August 1, 2023.
FTA publishes declaration instructions for the new VAT rates
On June 16, 2023, the Federal Tax Administration (FTA) published declaration guidance for the new VAT rates that will apply beginning January 1, 2024.
Dossier Tax Information: Update of the article "Cold progression
On June 13, 2023, the FTA updated the article "Cold Progression" from the Tax Information Dossier.
FTA publishes notifications of receipt of FATCA group requests
On June 13, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Updating the overview of the effects of the agreement (extent of relief) concerning various contracting states
The Federal Tax Administration (FTA) has updated the overview of the effects of the agreement (extent of relief) concerning various contracting states.
Federal Council opens consultation on taxation of home office abroad
On June 9, 2023, the Federal Council submitted a revision of national tax law for consultation, according to which earned income from the home office abroad should be taxable in Switzerland, provided that the right of taxation is assigned to Switzerland by treaty.
FTA publishes final rulings on FATCA group requests
On June 7, 2023, the Swiss Federal Tax Administration (FTA) published the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
FTA publishes notifications of receipt and final rulings on FATCA group requests
On May 31, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Art. 12(1) FATCA Act and the issuance of final rulings pursuant to Art. 5(3)(b) FATCA Agreement.
Entry into force of the Protocol of Amendment to the DTA with Armenia
According to SIF's notification, the Protocol of Amendment to the DTA with Armenia entered into force on May 2, 2023. Most of the amendments are applicable as of January 1, 2024.
Switzerland and Slovenia sign Protocol of Amendment to DTA
On May 30, 2023, Switzerland and Slovenia signed an amendment protocol to the DTA. The protocol contains an abuse provision in the form of a PPT clause.
FTA updates the "Current taxes" dossier
The "Applicable taxes" file was updated on May 25, 2023.
Federal Council specifies implementation of OECD/G20 minimum taxation
The OECD/G20 minimum taxation for large internationally active corporate groups is to be implemented in Switzerland with a supplementary tax. The Swiss electorate will vote on this on June 18, 2023. If this is approved, the Federal Council can introduce the supplementary tax temporarily with an ordinance. At its meeting on May 24, 2023, the Federal Council opened the second consultation on this ordinance.
Selected parliamentary business in the tax area at the federal level (May 2023).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on May 19, 2023.
