Federal Council approves key figures for withholding tax reform
On June 26, 2019, the Federal Council decided to resume the suspended reform of withholding tax. It adopted the objectives and key figures for this.
Simplified taxation of the private use of business vehicles
According to a decision by the Federal Assembly, the private use of company vehicles should be taxable at a flat rate which now also includes travel costs to the place of work. On 28 June 2019, the Federal Department of Finance (FDF) sent an amendment to the ordinance for consultation.
Federal Council wants to allow electronic tax return without signature
The Federal Council wants to waive the obligation to sign the electronically submitted tax return.
Motion: VAT. Half-yearly payroll also for the effective payroll method
The National Council has adopted a motion which also provides for a half-yearly settlement of VAT for the effective settlement method.
Implement the recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
The Council of States and the National Council have adopted the Federal Act on the Implementation of Recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
FTA publishes material amendments regarding publications on the VAT Act (June 17, 2019)
On June 17, 2019, the Federal Tax Administration (FTA) published material amendments to the publications relating to the Value Added Tax Act (VATA).
Tax information dossier: Time-based assessment of taxes
The article "Time-based assessment of taxes" from the tax information dossier has been updated.
Motion: Parallelism between the limitation rule for VAT and that for withholding tax and stamp duty
The Council of States has rejected a motion concerning the parallelism between the limitation rule for VAT and that for withholding tax and stamp duty.
Adjustment of the rate lists for direct federal tax 2017, 2018 and 2019 (June 17, 2019)
On June 17, 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to direct federal tax and the 2017, 2018 and 2019 bonus share lists.
Tax consideration of third-party childcare costs
The dispatch of May 9, 2018 regarding an amendment to the Federal Act on Direct Federal Taxation (tax consideration of third-party childcare costs) was adopted by the Council of States with deviations from the draft.
Switzerland and the Netherlands sign protocol of amendment to DTA
On June 12, 2019, Switzerland and the Netherlands signed a protocol of amendment to the agreement for the avoidance of double taxation in the area of taxes on income (DTA).
FDK comments on partial abolition of imputed rental value
In a media release dated 13 June 2019, the Conference of Cantonal Finance Directors (FDK) commented on the proposal of the Committee of the Council of States, which provides for a reform of the taxation of residential property.
Kreisschreiben "Withholding tax on employees' income from employment" published
On 12 June 2019, the FTA published Kreisschreiben 45 "Withholding Taxation of Employees' Income from Employment".
Switzerland and Ireland sign protocol of amendment to DTA
On June 13, 2019, Switzerland and Ireland signed a protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA).
STAF enters into force on 1 January 2020
According to a media release dated 14 June 2019, the Federal Act on Tax Reform and AHV Financing (STAF) will enter into full force on 1 January 2020.
FDK publishes statistics on taxation on a time and material basis
In a press release dated June 7, 2019, the Conference of Cantonal Finance Directors (FDK) published various statistics on taxation based on expenditure (lump-sum taxation). Lump-sum taxation generates higher income despite fewer cases.
FTA publishes statistics on the capital contribution principle
The Federal Tax Administration (FTA) has published the statistics on the capital contribution principle (capital contributions, repayments and other changes).
ESTV reminds of separate tax identification numbers at AIA
The Federal Tax Administration (FTA) recalls that within the framework of the International Automated Exchange of Information in Tax Matters (AIA), separate tax identification numbers apply to natural and legal persons resident in Switzerland and to other legal entities.
Switzerland and Iran sign Protocol of Amendment to the DTA
On 3 June 2019, Switzerland and Iran signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.
Postulate: The revenue-dependent calculation of the radio and television levy for companies is problematic
The Council of States has adopted a postulate which is to instruct the Federal Council to examine alternatives to the current method of calculating the radio and television levy for companies on the basis of turnover.
Federal Council approves report on approximation to neutral legal form taxation of property gains
On 29 May 2019, the Federal Council approved a report drawn up on behalf of the National Council, which identifies five options for approximating the taxation of property gains in a legally neutral manner.
Federal Council adopts dispatch on the introduction of the AIA with 19 other states and approves test report
At its meeting on 29 May 2019, the Federal Council opened the dispatch on the introduction of the automatic exchange of information on financial accounts (AIA) with 19 other states and territories.
Selected parliamentary business in tax matters at federal level (31 May 2019)
On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Dossier tax information: Federal stamp duties
The article "Federal stamp duties" from the tax information dossier has been updated.
STAF - Abolition of Federal Practices for Principal Companies and Swiss Finance Branches
As part of the implementation of the STAF, the Federal Tax Administration (FTATA) will no longer apply the federal practices for principal companies and Swiss Finance Branches from 1 January 2020.
