Advisory Council on the Future of the Financial Centre submits a strategic roadmap for financial market policy to the Federal Council
In its last year of work, 2019, the Advisory Council on the Future of the Financial Centre carried out an analysis of the entire financial market policy in order to submit a roadmap to the Federal Council for the strategic priorities of the coming years.
ESTV records increasing use of the electronic VAT statement "ESTV SuisseTax
According to a communication from the Federal Tax Administration (FTA) dated 20 January 2020, more than half of taxable persons calculate value added tax (VAT) online.
SIF updates list of DTAs with abuse provisions
On 17 January 2020, the Bilateral Tax Issues and Double Taxation Division of the State Secretariat for International Financial Matters (SIF) updated the list of agreements with abuse provisions.
FTA updates tax burden in international comparison
On 17 January 2020, the Federal Tax Administration FTA updated the publication "Tax burden 2019 in an international comparison".
FTA publishes information sheets and DTA overviews for withholding tax
On 16 January 2020 the Federal Tax Administration FTA published the circular "Information Sheets and DTA Overviews for Withholding Tax".
Canton ZH: Changes to the flat-rate tax credit
The ordinance on the implementation of the flat-rate tax credit was adapted to the new requirements of federal law as of 1 January 2020. On the same date, the Ordinance on cantonal tariffs for calculating the maximum amount up to which a flat-rate tax credit can be granted to natural persons was repealed.
FTA publishes withholding tax rates TI and Switzerland for 2020
On 13 and 14 January 2020, the Federal Tax Administration FTA published the new withholding tax rates TI and for Switzerland as a whole.
Online refund application of withholding tax for persons resident in Germany
An online application of the Swiss Federal Tax Administration (FTA) will be available for refund applications for Swiss withholding tax by German residents from 31 January 2020.
Press release of the Zurich Financial Directorate regarding voluntary disclosures in 2019
On 8 January 2020, the Finance Directorate of the Canton of Zurich published a media release in which the number of submissions, the number of cases settled, the additional taxes incurred and the average yield per case of the voluntary declarations settled in 2019 are published.
Selected parliamentary business in tax matters at federal level (as of January 2020)
On 10 January 2020, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
FTA provides information on current topics from October to December 2019
The Swiss Federal Tax Administration (FTA) has published an overview of current topics from October to December 2019.
Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (notification of 30 December 2019)
On December 30, 2019, the Swiss Federal Tax Administration (FTA) published updates to the share price lists (ICTax) regarding direct federal tax and the lists of bonus shares for 2017, 2018 and 2019.
FTA publishes tax folders for 2019
On 30 December 2019, the Federal Tax Administration (FTA) published the 2019 tax folders.
FTA publishes tax folder for 2020
The Federal Tax Administration (FTA) posted the tax folders for the 2020 tax period on December 28, 2020.
The Swiss Federal Tax Administration has published Circular Letter No. 29b "Capital Contribution Principle
On 23 December 2019, the Swiss Federal Tax Administration published Circular Letter No. 29b "Capital Contribution Principle". Circular Letter No. 29b comes into force on 1 January 2020 and replaces the previous circular letters No. 29 and 29a.
Publication of the draft practice definitions of the VAT Department (December 19, 2019)
On December 19, 2019, the Federal Tax Administration (FTA) published the first drafts of the practice definition.
Switzerland and Italy reach agreement on Campione d'Italia
At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.
Federal Council opens consultation on the Federal Act on the Implementation of International Tax Agreements
At its meeting on December 13, 2019, the Federal Council opened the consultation on the Federal Act on the Implementation of International Tax Agreements (new StADG). The consultation will last until March 27, 2020.
FTA publishes circular 48 "Forfeiture of the right of natural persons to a refund of withholding tax pursuant to Article 23 of the Swiss Withholding Tax Act".
On 4 December 2019, the Federal Tax Administration (FTA) published Circular 48 on the forfeiture of withholding tax refund claims of individuals.
FTA publishes material adjustments regarding publications on the VAT Act (4 December 2019)
On December 4, 2019, the Federal Tax Administration (FTA) published material amendments to the publications relating to the Value Added Tax Act (VATA).
Federal Council proposes changes to withholding tax
At its meeting on 6 December 2019, the Federal Council opened the consultation procedure on amendments to the Ordinance on Withholding Tax. Accordingly, heirs should reclaim the withholding tax on inheritance income in their canton of residence.
Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (2 December 2019)
On 2 December 2019, the Swiss Federal Tax Administration (FTA) published various updates to the share price lists (ICTax) relating to direct federal tax and the lists of bonus shares for 2017, 2018 and 2019.
Switzerland and Principality of Liechtenstein adjust VAT agreement
VAT controls on Swiss taxpayers may in future also be carried out in Liechtenstein and vice versa.
BEPS Agreement entered into force on 1 December 2019
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("BEPS Convention") has been in force since December 1, 2019. With the help of the convention, existing double taxation agreements can be adapted to the recommendations from the BEPS project.
Basel-Landschaft adopts tax proposal 17
On November 24, 2019, the Basel-Stadt electorate approved tax proposal 17.
