taxlawblog.ch Your blog on Swiss tax law

On 15 August 2022, the FDF published a media release on the withholding tax reform. With the reform of the withholding tax, Switzerland will increase its attractiveness as a business location and remain competitive. The Federal Council recommends that the amendment to the Federal Withholding Tax Act be approved.

On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".

On July 26, 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

On July 26, 2022, the FTA posted material adjustments regarding air carrier benefits publications on its website.

On July 22, 2022, SIF announced that Switzerland and Italy have agreed that the mutual agreement on the impact of COVID-19 measures on the treatment of earned income from employment under the 1974 DTA and the 1974 Convention on Frontier Workers will remain applicable until the end of October 2022 to all individuals who are residents of a Contracting State and regularly engage in gainful employment in the other Contracting State.

On July 20, 2022, SIF announced that a mutual agreement had been reached between the competent authorities of Switzerland and France regarding the taxation of cross-border workers who work in their home offices as a result of measures taken in the context of the fight against Covid-19, which will be valid until October 31, 2022.

In a communication dated July 19, 2022, the Federal Tax Administration (FTA) informs about the impact of the Federal Law on the Implementation of International Agreements in the Tax Area (StADG), which entered into force on January 1, 2022, on the practice of the FTA in the area of withholding tax in the event of a secondary adjustment.

The State Secretariat for International Financial Matters (SIF) informed on July 18, 2022, that the competent authorities of Switzerland and Germany state in a joint declaration that working days spent all day at the place of residence are not treated as non-return days for the purposes of applying the cross-border commuter regulation under the DTA between Switzerland and Germany.

On 11 July 2022, SIF announced that on 4 July 2022, Switzerland and Tajikistan signed a protocol amending the agreement on the avoidance of double taxation in the field of taxes on income and capital.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 5 July 2022.

On 29 and 30 June 2022, the directorates of the European tax authorities met in Zurich. Under Swiss leadership, they want to improve the relationship between taxpayers and tax authorities.

At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. The registration and settlement of value added tax (VAT) is to be carried out electronically in the future.

At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Act and the amendment of the Ordinance on the Business Identification Number. In future, the STV will be able to automatically notify the Federal Statistical Office of sole proprietorships without an entry in the commercial register but with a VAT turnover of at least CHF 100,000. This will make it easier for commercial register authorities to check entries.

With the increasing spread of electric cars and other vehicles with alternative drive systems, the revenue from mineral oil taxes is decreasing. Therefore, the Federal Council is planning to introduce a replacement tax for vehicles with alternative drive systems. At its meeting on 29 June 2022, the Federal Council defined the key parameters.

The FTA published the 2019 VAT statistics on 30 June 2022.

The "Current taxes" dossier was updated on 30 June 2022.

In a joint declaration, the competent authorities of Switzerland and France have agreed to extend the mutual agreement of 13 May 2020 until 31 October 2022.

In its communication of 27 June 2022, the State Secretariat for International Financial Matters (SIF) points out the legal validity of the mutual agreements concluded with neighbouring states on the taxation of cross-border gainful employment in the context of the pandemic.

On 1 July 2022, the FTA published the "Tax statistics 2021 - At a glance". The leaflet presents figures for the various types of federal taxes, statistical evaluations on individuals and legal entities, and the tax burden in Switzerland.

The publication "Guide for Future Taxpayers" has been revised and provides an overview of the assessment of income and wealth taxes for natural persons. It is aimed specifically at young people.

In order to implement the OECD/G20 project on the taxation of the digital economy, the Federal Council proposes a supplementary tax, with 25% of the revenue going to the Confederation and 75% to the cantons and municipalities.

At its meeting on 22 June 2022, the Federal Council adopted the dispatch on increasing the deductions for insurance premiums and interest on savings capital for direct federal tax.

The Federal Administrative Court has confirmed the practice of the FTA regarding the content of the entrepreneur's certificate: This must be valid for the remuneration period (calendar year).

On 14 June 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.

On 7 June 2022, drafts for practice adjustments in value-added tax regarding contributions in kind and Euro-Airport Airport were published.