ESTV publishes circular "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DBA overviews for withholding tax")
On January 25, 2018, the Federal Tax Administration (FTA) published a circular on withholding tax entitled "Information sheets and DTA overviews for withholding tax".
FTA publishes circular concerning the Federal Act on Measures to Combat Undeclared Work
On 25 January 2018, the Federal Tax Administration (FTA) published a circular concerning the Federal Act on Measures to Combat Undeclared Work (BGSA).
Adjustments to the rate lists relating to direct federal tax 2017 (January 17, 2017)
On January 17, 2018, the Federal Tax Administration (FTA) published various adjustments to the exchange rate lists (ICTax) relating to direct federal tax.
FTA updates the publication "Tax burden in an international comparison".
On January 19, 2018, the Federal Tax Administration FTA updated the publication "Tax burden in international comparison" and published the 2017 version.
Adjustments to the price lists regarding the Direct Federal Tax 2017 (25 January 2017)
On 25 January 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Specialist notification of the tax office of the Canton of Zurich concerning cryptocurrencies
On January 11, 2018, the Tax Office of the Canton of Zurich published a technical note on the tax treatment of cryptocurrencies.
Federal Council informs about the current status of the tax bill 17
At its meeting on 10 January 2018, the Federal Council provided information on the current status of Tax Bill 17 (SV17).
Adjustments to the price lists regarding the Direct Federal Tax 2017 (11 January 2017)
On 11 January 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Reporting procedure for withholding tax - Recovery of interest on arrears by 15 February 2018
In the autumn session 2016, the Federal Assembly adapted the provisions of the Swiss Withholding Tax Act (VStG) concerning the reporting procedure. The period for submitting the application for reimbursement of default interest expires on 15 February 2018
The Federal Council is in favour of the adoption of the new financial regulations 2021
At a media conference on 9 January 2018, Federal Councillor Ueli Maurer presented the arguments of the Federal Council in favour of adopting the new Financial Regulation 2021.
Press release of the Finance Department of the Canton of Zurich regarding voluntary disclosures in 2017
On 4 January 2018, the Finance Directorate of the Canton of Zurich issued a media release in which the number of submissions, the subsequently declared assets and the average yield per case of the voluntary declarations submitted in 2017 are published.
FTA publishes Newsletter Q4/2017
In its quarterly newsletter, the Swiss Federal Tax Administration (FTA) provides information on current tax law issues.
Tax information dossier "Administrative and legal assistance in tax matters" updated
On 19 December 2017, the article "Administrative and legal assistance in tax matters" was updated from the Federal Tax Administration (FTA) tax information dossier.
Various FTA circulars have been repealed
On 5 January 2017, the Federal Tax Administration (FTA) repealed various circulars.
FTA publishes tax folder for 2017
On 29 December 2017, the Federal Tax Administration (FTA) launched the 2017 tax folder.
Adjustments to the price lists regarding the Direct Federal Tax 2017 (5 January 2018)
On 5 January 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Appliance-independent levy for radio and television (RTV levy)
From 1 January 2019, the new device-independent levy for radio and television (RTV levy) will be charged to households and businesses.
FTA publishes further withholding tax rates 2018 (22 December 2017)
On 22 December 2017, the Federal Tax Administration (FTA) published the last outstanding withholding tax rates for 2018.
FTA publishes material adjustments concerning publications on the VAT Act (29 December 2017)
On 29 December 2017, the Swiss Federal Tax Administration (FTA) published material amendments concerning various publications on the Value Added Tax Act (VAT Act).
FTA publishes first drafts on value-added tax practice (revMWSTG) (19 December 2017)
On 19 December 2017, the Federal Tax Administration (FTA) published the first drafts of the Value Added Tax Practice Statement (revMWSTG).
Adjustments to the price lists regarding the Direct Federal Tax 2016 (21 December 2017)
On 21 December 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Federal Council opens consultation on the BEPS Convention
On 20 December 2017, the Federal Council opened the consultation procedure on the multilateral agreement on the implementation of tax treaty related measures to prevent the reduction and transfer of profits (BEPS Agreement).
Elimination of the excessive administrative burden on business vehicle owners (Fabi)
At its meeting on 12 December 2017, the Council of States will approve a motion by the Commission for Transport and Telecommunications to instruct the Federal Council to propose the necessary legislative changes to ensure that, at the administrative level, a portion of the income from the use of a company car for commuting is also compensated and that the deduction of travel costs for these taxpayers is excluded. The flat rate of currently 9.6 percent of the vehicle purchase price can be increased moderately for this purpose.
Organisational overview of the Cantonal Supervision Division as of 1 January 2018
On 15 December 2017, the Federal Tax Administration (FTA) published a circular concerning the changes in the cantonal supervision division as of 1 January 2018.
Council of States adopts motion to waive revision of criminal tax law
Following the National Council's adoption of a motion to waive the revision of the criminal tax law (see our contribution of 9 December 2017), the Council of States will also adopt the motion in its session of 12 December 2017.
