VAT: Publication of the drafts of the practice statements of the VAT Department (14 February 2019)
On 14 February 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
Adjustment of the price list regarding the Direct Federal Tax 2018 (11 February 2019)
On 11 February 2019, the Federal Tax Administration (FTA) published an adjustment to the price list (ICTax) for the Direct Federal Tax 2018.
Referendum against the tax bill and AHV financing (STAF) successfully passed: Vote on 19 May 2019
The referendum against the Federal Act on Tax Reform and AHV Financing (STAF, formerly SV17) has been formally held. The STAF will therefore be put to the vote on 19 May 2019.
FTA publishes withholding tax treatment of winnings from the Money Gaming Act
On 6 February, the Federal Tax Administration (FTA) published a specialist information on the withholding tax treatment of winnings from the Money Gaming Act.
Statistics on the capital contribution principle published
The Federal Tax Administration (FTA) has published the capital contributions, repayments and other changes in connection with the capital contribution principle.
Circular "List of providers of recognised pension products of tied pension provision (pillar 3a)
On 8 February 2019, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b endowment insurance policies eligible for surrender".
Technical information "Withholding tax according to DBA" has been updated
The State Secretariat for International Financial Matters (SIF) has updated the overviews on the contractual limitations of foreign taxes, on the tax relief for Swiss dividends and interest and on the countries whose agreements contain abuse provisions.
VAT: Revised first draft on the subject of crypto currencies published
On 29 January 2019, the Federal Tax Administration (FTA) published a revised first draft on the subject of crypto currencies, which will be submitted to the consultative body and interested parties for practical consultation.
Tax-deductible interest rates 2019 for advances or loans in Swiss francs and foreign currencies
On 31 January 2019 and 1 February 2019, the Swiss Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for the year 2019.
FTA updates the publication "Tax burden in an international comparison".
On 25 January 2019, the Federal Tax Administration (FTA) updated the publication "Tax burden in an international comparison" and launched the 2018 version.
SIF updates position on taxation of digital economy
The State Secretariat for International Financial Matters (SIF) updated its position on the taxation of the digital economy on 15 January 2019 (see our contribution of 11 March 2018).
Overview of amendments to laws and ordinances in tax law with entry into force 2020 - 2022
The Swiss Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances in tax law with effect from 2020.
Switzerland and Ukraine sign Protocol of Amendment to the DTA
On 24 January 2019, Switzerland and Ukraine signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.
ESTV publishes circular "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DBA overviews for withholding tax")
On 18 January 2019, the Federal Tax Administration (FTA) published a circular entitled "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DTA overviews for withholding tax").
ESTV corrects withholding tax rates 2019
The Federal Tax Administration (FTA) has made various adjustments to the withholding tax rates for 2019.
Selected parliamentary business in tax matters at federal level (11 January 2019)
On 11 January 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
Tax submission and AHV financing (STAF): vote on 19 May 2019
On 16 January 2019, the Federal Council decided to put the tax proposal and AHV financing (STAF, formerly SV17) to a vote on 19 May 2019, provided that the referendum was successful.
Tax Information Agreement (SIA) with Brazil entered into force
The Tax Information Agreement between Switzerland and Brazil entered into force on 4 January 2019 and is applicable from 1 January 2020.
Dossier Tax Information "New Financial Regulation 2021"
New article "New Financial Regulation 2021" in the tax information dossier.
Media release of the Zurich Finance Directorate regarding voluntary announcements in 2018
On 4 January 2019, the Finance Directorate of the Canton of Zurich published a media release in which the number of entries, the number of closed cases or cases still to be processed, the after-taxes incurred, the declared assets and the average yield per case of voluntary declarations closed in 2018 are published.
FTA publishes tax folder for 2018
On 28 December 2018, the Federal Tax Administration (FTA) launched the 2018 Tax Folder.
VAT: Transitional regulation in connection with the revision of the Therapeutic Products Act
The revised Therapeutic Products Act (HMG) came into force on 1 January 2019. This requires an adaptation of Art. 49 of the Value Added Tax Ordinance (MWSTV), which is expected to take effect on 1 April 2019.
Publication of the withholding tax rates for pension benefits from 2019
On 13 December 2018, the Federal Tax Administration (FTA) published the withholding tax rates for pension benefits from 2019 onwards and other publications in the area of withholding tax.
Federal Council wants to further improve framework conditions for Blockchain/DLT
On 7 December 2018, the Federal Council adopted a report on the legal framework for block chain and distributed ledger technology (DLT) in the financial sector.
Adjustment of the price list regarding the Direct Federal Tax 2018 (15 December 2018)
On 15 December 2018, the Swiss Federal Tax Administration (FTA) published an adjustment to the list of prices (ICTax) regarding the Federal Direct Tax 2018.
