Adjustment of the withholding tax law concerning the refund of withholding tax in the event of non-declaration
According to the message on an amendment to the Withholding Tax Act of 28 March 2018, the claim for a refund of withholding tax in the event of failure to declare a benefit subject to withholding tax in the tax return will no longer be forfeited if a subsequent declaration is made or the tax authorities offset the benefit.
Federal Council approves entry into force of revised conscription substitute tax
At its meeting on 14 September 2018, the Federal Council decided to bring the revised Federal Act on the Military Compulsory Replacement Tax (WPEG) into force on 1 January 2019.
VAT: Publication of the drafts of the practice statements of the VAT Department (17 September 2018)
The Federal Tax Administration (FTA) published new drafts on VAT practice (revMWSTG) on September 17, 2018
National Council approves tax proposal 17 (SV17)
On September 12, 2018, the National Council discussed Tax Proposal 17 (TP17). The two chambers (Council of States and National Council) are largely in agreement on the structure of SV17. The only remaining differences are on the municipal article and the capital contribution principle (CDP).
Tax submission 17: FDK publishes a letter to the members of the National Council
On 7 September 2018, the Conference of Cantonal Finance Directors (FDK) published a letter on Tax Bill 17 (SV17) to the members of the National Council.
Federal Council adopts dispatch on DTA with Brazil
At its meeting on 5 September 2018, the Federal Council adopted the dispatch on the double taxation agreement (DTA) in the area of income taxes with Brazil.
WAK of the National Council approves Tax Proposal 17 (SV17) by a narrow majority
At its meeting on 3 September 2018, the Committee for Economic Affairs and Taxes of the National Council (WAK-N) approved Tax Bill 17 (SV17) by a narrow majority.
Federal Council for Administrative Assistance in Customs Matters with the USA
At its meeting on 5 September 2018, the Federal Council expressed its support in principle for administrative assistance in customs matters with the USA and decided to continue negotiations on the agreement, provided that the Foreign Policy Committees of the Federal Assembly approve this project.
Federal Council refrains from extending mutual legal assistance for fiscal offenses
At its meeting on August 29, 2018, the Federal Council decided not to extend mutual legal assistance for fiscal offences.
Specification of the corporate fee for radio and television for domestic and foreign companies
On 29 August 2018, the Federal Office of Communications (OFCOM) published the explanatory report on the partial revision of the Radio and Television Ordinance (RTVO).
WAK of the Council of States advocates system change in imputed rental value and withholding tax
At its meeting on 20 August 2018, the Committee for Economic Affairs and Taxes of the Council of States (WAK-S) decided how the system change in imputed rental value should be implemented and commented on the system change in withholding tax.
Federal Council adopts dispatch on revised DTA with the United Kingdom
At its meeting on August 22, 2018, the Federal Council adopted the dispatch on a protocol of amendment to the double taxation agreement (DTA) with the United Kingdom.
Federal Council adopts dispatch on the BEPS Convention
At its meeting on August 22, 2018, the Federal Council adopted the dispatch on the multilateral convention on the implementation of tax treaty-related measures to prevent base erosion and profit shifting (BEPS).
WAK of the National Council again deals with the tax deductibility of fines
The Committee for Economic Affairs and Taxes of the National Council (WAK-N) is proposing that fines and penalties imposed abroad should be tax deductible under certain conditions.
WAK of the National Council follows the Council of States on tax proposal 17 (SV 17)
The National Council's Committee for Economic Affairs and Taxation (WAK-N) has begun its detailed deliberations on SV 17 and, according to a press release dated August 14, 2018, is following the Council of States in all points (see our article from June 10, 2018). The detailed deliberations are to be concluded at the meeting on September 3 and the matter will be discussed in the National Council on September 12.
Dossier tax information "Taxation of bonds, derivatives and combined products
On 17 August 2018, the Federal Tax Administration (FTA) updated the article "Taxation of bonds, derivatives and combined products" from the Tax Information dossier.
Mail order regulation enters into force on 1 January 2019
At its meeting on 15 August 2019, the Federal Council decided that the ordinance on the mail order regulation will enter into force on 1 January 2019.
Conclusion of a consultation agreement on the treatment of survivors' benefits between Switzerland and Germany
Switzerland has concluded a consultation agreement with Germany on the treatment of survivors' benefits from the public sector occupational pension scheme.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (14 August 2018)
On 14 August 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
SIF publishes agreement on DTA between Switzerland and Chile
On August 8, 2018, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (MoU) on the Agreement between the Swiss Confederation and the Republic of Chile for the avoidance of double taxation with respect to taxes on income and capital (DTA Switzerland - Chile).
FTA publishes material amendments concerning publications on the VAT Act (3 August 2018)
On August 3, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
FTA publishes material amendments regarding publications on the VAT Act (July 24, 2018)
On July 24, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
FTA publishes RS "Berufskostenpauschalen & Naturalbezüge 2019 / Ausgleich der Folgen der kalten Progression bei der direkten BSt. für das Steuerjahr 2019" (Professional lump sums & benefits in kind 2019 / Compensation for the consequences of cold progression in direct BSt for the 2019 tax year)
On 25 July 2018, the Federal Tax Administration (FTA) published the circular "Professional Expenses Flat Rates and Remuneration in Kind 2019 / Compensation for the Consequences of Cold Progression in Direct Federal Taxation for the 2019 Tax Year".
FTA publishes Circular Letter No. 44 "Taxation according to expense in direct federal tax".
On 24 July 2018, the Swiss Federal Tax Administration (FTA) published Circular Letter No. 44 "Taxation according to expense in direct federal tax".
VAT: Publication of the draft practice definitions of the VAT Main Division (July 20, 2018)
On July 20, 2018, the Federal Tax Administration (FTA) published a new first draft on VAT practice.
