FTA publishes draft technical guidance on the standard for the automatic exchange of information on financial accounts (AIA)
On 6 July 2017, the Federal Tax Administration (FTA) published a draft technical guidance document on the standard for the automatic exchange of information on financial accounts (AIA).
Selected parliamentary business in tax matters at federal level (6 July 2017)
On 6 July 2017, the Federal Tax Administration (FTA) updated some of the selected parliamentary business in the tax field at federal level.
FTA supplements technical information on the partial revision of the MWSTG
On 3 July 2017, the Federal Tax Administration (FTA) supplemented its technical information on the partial revision of the Value Added Tax Act (VAT Act) with an overview of the new regulations for the mail order business as of 1 January 2019.
Tax practice of the Canton of Basel-Landschaft (June 2017 edition)
The Tax Administration of the Canton of Basel-Landschaft has published its tax practice (BLStPra) June 2017 edition.
Adjustments to the price lists regarding the Direct Federal Tax 2016 (29 June 2017)
On 29 June 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Federal Council wants to allow entitlement to a refund of withholding tax also in the event of subsequent declaration and offsetting (consultation bill passed)
In its session of 28 June 2017, the Federal Council decided that a negligently omitted declaration of withholding tax in the tax return can be made up for by the end of the objection period and has approved a corresponding consultation draft. This applies to natural persons with residence in Germany.
Federal Council adopts dispatch on revised DTA with Latvia
On 28 June 2017 the Federal Council adopted a dispatch on the revised double taxation agreement (DTA) with Latvia in the area of taxes on income and wealth.
FDK press release "Federal Council puts tax bill 17 in a bad way".
The Board of the Conference of Cantonal Finance Directors (FDK) has noted with incomprehension and astonishment the Federal Council's decision to increase the cantonal share of direct federal tax only to 20.5% instead of 21.2% in the context of tax proposal 17.
New edition of the brochure "The Swiss tax system
The Swiss Tax Conference (SSK) has published a new edition of the brochure "The Swiss Tax System". For the first time the brochure is also published in English.
Federal Council adopts dispatch on automatic exchange of information with 41 additional states and territories
At its meeting on 16 June 2017, the Federal Council adopted the dispatch on the introduction of automatic information exchange (AIA) with 41 states and territories.
Federal Council opens consultation procedure on administrative assistance agreement in customs matters with the USA
On 21 June 2017, the Federal Council opened the consultation procedure on a draft administrative assistance agreement in the customs field with the USA. The agreement is a prerequisite for the conclusion of any agreement on the mutual recognition of customs security measures.
Partial revision of the VAT Act: tax rate change for electronic newspapers, magazines and books without advertising character
On 19 June 2017, the Federal Tax Administration (FTA) published information on the change in tax rates as part of the partial revision of the Value Added Tax Act (VAT Act) as of 1 January 2018 for electronic newspapers, magazines and books of a non-advertising nature.
The new Financial Regulation 2021 was adopted in the final vote
In the final vote on 16 June 2017, the Council of States and the National Council approved the Federal Decree on the new Financial Regulation 2021.
Multilateral agreement on the exchange of country-by-country reports was adopted in the final vote
In the final vote on 16 June 2017, the Council of States and the National Council adopted the Federal Decree on the approval of the Multilateral Agreement between the competent authorities on the exchange of country-specific reports (ALBA Agreement) and the associated Implementation Act (ALBA Act).
Special VAT rate for accommodation services adopted in the final vote
In the final vote on 16 June 2017, the Council of States and the National Council decided on the temporary continuation of the special rate of 3.8% for accommodation services.
Adjustments to the price lists regarding direct federal tax 2016 (15 June 2017)
On 15 June 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Tax burden in Switzerland 2016 (cantonal capitals)
The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2016.
National Council adopts a motion concerning the reimbursement of Billag value-added tax
At its meeting on 13 June 2017, the National Council, as the first Council to deal with the matter, will adopt a motion instructing the Federal Council to create the appropriate legal basis for ensuring that overpaid VAT on radio and television reception fees can be repaid to all consumers and companies retroactively over a period of five years.
National Council rejects promotion of energy renovation
In its session of 15 June 2017, the National Council rejected two professional initiatives to create tax incentives for comprehensive energy-related refurbishment.
Special VAT rate for accommodation services - Parliamentary Editorial Committee requests adjustments
On 15 June 2017, both the National Council and the Council of States followed a proposal by the Drafting Committee, which provides for an adjustment to the temporary continuation of the special rate for accommodation services of 3.8% already decided by both Councils.
National Council advises on financing the modernisation and digitisation of the Federal Customs Administration (DaziT)
On 14 June 2017, the National Council discussed a federal decree granting a loan for the complete renewal of information and communication technology (ICT) for the Federal Customs Administration (FCA).
The National Council against adjustments to the taxation of agricultural and forestry real estate
The National Council did not accept the Federal Council's proposal, which provided for a return to practice in income tax for the taxation of capital gains realised on the sale of agricultural and forestry real estate, as was the case until 2011.
National Council adopts motion for competitive tax treatment of start-ups
On 14 June 2017, the National Council adopted a motion to ensure competitive tax treatment of start-ups (including their employee shareholdings).
Federal Council decides to partially repeal the decree on abuse (BRB 62) and to convert it into an ordinance
On 13 June 2017, the Federal Council decided to repeal one of the two abuses (Art. 2 para. 2 letter a) of the Federal Council Decree on measures against the unjustified use of federal double taxation agreements (DTA 62) as of 1 July 2017. In the future, the prerequisites for relief under a DTA will thus only have to be examined by the source state.
Federal Council approves key points of the tax bill 17
At its meeting on 9 June 2017, the Federal Council approved the key points of tax proposal 17 (SV17).
