Dossier Tax Information: Update of the article "Tax harmonization
The FTA has updated the article "Tax harmonization" from the dossier Tax Information.
Exchange of information with 101 countries on around 3.4 million financial accounts
According to the Federal Tax Administration's (FTA) media release dated October 10, 2022, the FTA has exchanged information on financial accounts with 101 countries. The exchange takes place within the framework of the global standard on the automatic exchange of information (AEOI).
Update of the areas of application for tax relief
On October 10, 2022, the Federal Department of Economic Affairs, Education and Research (EAER) adopted an amendment to the "Ordinance of the EAER on the Determination of the Municipalities Included in the Areas of Application for Tax Relief" for the purpose of updating the areas of application for tax relief under regional policy.
Tax justice initiative has come to fruition
According to the Federal Chancellery's media release of October 4, 2022, the tax justice initiative has come to fruition.
FTA publishes draft of the practice definition VAT: healthcare
The FTA posted an initial draft of the VAT practice on its website on October 6, 2022.
FTA publishes substantive amendments concerning publications on the VAT Act
The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on September 28, 2022.
FTA publishes communications on FATCA group requests
On September 27, 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
FTA - FTA services centrally available in the "ePortal
The most important services of the Federal Tax Administration (FTA) will in future be available on the online platform "ePortal". FTA SuisseTax is being replaced.
FTA - Circular on professional expense allowances and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023
On September 21, 2022, the FTA published the circular "Professional expense lump sums and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023".
FTA - Compensation for cold progression: adjustment of rates and deductions
To offset the consequences of cold progression, the Federal Department of Finance (FDF) is adjusting the rates and deductions for direct federal tax from the 2023 tax year:
Adjustment of VAT Info 08 Private Shares
Sections 1.5.2 and 1.5.6 of the FTA's VAT Info 08 Private Share have been amended as a result of a change in practice on September 17, 2022. If the employee uses his private vehicle for business purposes and the company assumes the ongoing operating costs (but not the acquisition costs) as compensation, the private share of the assumed operating costs can be calculated at a flat rate of CHF 150 / month (incl. VAT).
Suspension of the exchange of information with Russia
On 16 September 2022, the Federal Council decided to temporarily suspend the exchange of tax information with Russia based on the public policy reservation of the Administrative Assistance Convention in Tax Matters.
Withholding tax: application of the limitation periods for refunds
On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.
FTA updates dossier: Assessment procedure for direct taxes
The FTA has updated the dossier tax information on the assessment procedure for direct taxes on September 8, 2022.
FTA publishes new tax folders
The Federal Tax Administration (FTA) published a total of three new tax folders in the area of income and property taxes on August 31, 2022 and September 1, 2022.
Media releases on the RTV levy
During the week of September 5 - 11, 2022, two media releases were published regarding RTV levy.
FTA publishes draft practice statement on VAT: sports and cultural associations and non-profit institutions
The FTA posted an initial draft of the VAT practice on its website on September 2, 2022.
Federal Council decides to modernize the HVF collection system
At its meeting on August 31, 2022, the Federal Council approved the dispatch on the amendment of the Heavy Vehicle Fee Act and the commitment credit for the financing of a new system for the levying of the Distance-related Heavy Vehicle Fee (HVF).
SIF updates overview of tax relief for Turkey
On August 30, 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Turkey.
Federal Council adopts dispatch on the total revision of the Customs Act
At its meeting on 24 August 2022, the Federal Council adopted the dispatch on the total revision of the Customs Act.
Dossier tax information "Data from the history of federal taxes" updated
The FTA has updated the article "History of Federal Taxes" from the Tax Information dossier.
FTA publishes final rulings on the FATCA agreement
On August 26, 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Federal Council opens consultation on ordinance on minimum taxation of large corporate groups
On August 17, the Federal Council opened the consultation on the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MindStV).
FTA publishes legislative and ordinance amendments 2023-2025
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law.
QR bill also replaces tax deposit slips
As of October 1, 2022, only QR bills can be processed. Orange and red payment slips (and standing orders) will no longer be permitted after that and can no longer be processed. However, payments can still be made using IBAN.
