FTA updates the "Cantonal Gazettes" publication
On 21 March 2022, the FTA updated the cantonal gazettes.
Dossier on tax information "Difference between taxes and other public charges" updated
The FTA has updated the article "Difference between taxes and other public charges" for the tax information dossier.
Federal Council enacts relaxation of VAT obligation for associations
The Federal Council has enacted an increase in the turnover limit for the VAT liability of non-profit, volunteer-run sports and cultural associations and non-profit institutions.
Federal Council adopts dispatch on DTA with Ethiopia
On 18 March 2022, the Federal Council adopted the dispatch on the DTA with Ethiopia. With this DTA, Switzerland is extending its network of agreements to East Africa for the first time.
Federal Council opens consultation on implementation of OECD/G20 minimum taxation
On 11 March 2022, the Federal Council decided that the OECD/G20 project on the taxation of the digital economy in Switzerland should be implemented in stages with a constitutional norm and transitional provisions. The corresponding consultation will last until 20 April 2022.
Mutual agreement between Switzerland and Liechtenstein
On 02 March 2022, SIF announced the termination of the Mutual Understanding between Switzerland and Liechtenstein of 20/22 October 2020 on the impact of COVID-19 measures on the treatment of cross-border commuters under the DTA on 31 March 2022.
Tax relief for Ireland and the Philippines
On 25 February 2022, SIF updated the overview of the effects of the agreement on tax relief for Ireland and the Philippines.
FTA publishes deductions, rates and tariffs for direct federal tax for 2022
The FTA has published the overview of deductions, rates and tariffs for direct federal tax for 2022 (no change).
FTA updates various circulars on direct federal tax (February 2022)
The FTA updated various circulars on direct federal tax in February 2022.
FTA publishes communications on FATCA group requests
On 11 February 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.
Update of the overview of the effects of the agreement (extent of relief) concerning Australia
The State Secretariat for International Financial Matters (SIF) has updated the overview of the effects of the agreement (extent of relief) concerning Australia.
FTA notice regarding new restriction in the VAT refund procedure vis-à-vis Austria
Switzerland adapts its counter-law to Austria's new regulation, according to which companies from third countries such as Switzerland are excluded from the VAT refund when purchasing fuel in Austria for invoices from 2021 onwards.
Note by the FTA regarding the automated integration of the monthly average rates
Due to the name change from FCA to FCA, the links for the monthly average rates for VAT purposes have been adapted. The FTA recommends using the new links for automatic integration in the accounting software, as the previous links will be deactivated at the end of 2022.
Dossier Tax Information "Church Taxes" updated
The FTA has updated the article "Church tax" for the tax information dossier.
FTA publishes final ruling on the FATCA agreement
On 10 February 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
List of providers of recognised tied pension products (pillar 3a)
On 10 February 2022, the Federal Tax Administration published the circular "List of providers of recognised tied pension products (pillar 3a), as at 31 December 2021".
Circular No. 5a Restructuring
The new circular no. 5a on tax-neutral reorganisations was published on 1 February 2022.
FTA publishes legislative and ordinance amendments 2023-2025
The FTA has published the list of pending legislative and ordinance amendments for direct federal tax, VAT, withholding tax and stamp duties 2023-2025.
Publication on the capital contribution principle
On 28 January 2022, the FTA updated the figures on capital contributions, repayments and other changes.
Tax-approved interest rates 2022 for advances or loans in Swiss francs and in foreign currencies
On 27 January 2022, the FTA updated the circular on the tax-recognised interest rates in Swiss francs, and on 28 January 2022, the circular on the recognised interest rates 2022 in foreign currencies.
FTA publishes drafts of the VAT practice statement: Closely linked persons
The FTA posted the first drafts of the VAT practice on its website on 28 January 2022.
Federal Council enacts higher deduction for third-party childcare
On 21 January 2022, the Federal Council enacted the higher deduction for childcare costs as of 1 January 2023. Up to CHF 25,000 can now be deducted from direct federal tax.
OECD publishes Transfer Pricing Guidelines
On 20 January 2022, the OECD published the latest version 2022 of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
FTA publishes updated overview of withholding tax under double taxation agreements
The FTA has published the overview of tax relief for Swiss dividends and interest as well as for the permissible tax rates of the foreign source states updated by SIF as of 1 January 2022.
FTA publishes corrected withholding tax file for the canton of Vaud
The FTA published the corrected withholding tax file for the canton of Vaud on 18 January 2022.
