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In a special session on 4 May 2017, the National Council adopted a motion concerning the repayment of unlawfully levied VAT on radio and television licence fees.

In a special session on 4 May 2017, the National Council opposes the majority motion of its Commission for Economic Affairs and Taxes (WAK-N) and intends to anchor the special rate of 3.8% for accommodation services permanently in the VAT Act.

On 28 April 2017, the Swiss Federal Supreme Court published two decisions scheduled for official publication as well as a media release concerning the deductibility of the early repayment penalty in the event of mortgage dissolution.

On 27 April 2017, the State Secretariat for International Financial Matters (SIF) published an understanding agreement on the double taxation agreement (DTA) with Liechtenstein.

On 27 April 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

The statistics published on 21 April 2017 by the Federal Tax Administration (FTA) provide information on the fiscal revenues of the Confederation in 2016 and on taxation principles.

The members of the Conference of Cantonal Finance Directors (FDK) and delegations of the Swiss Association of Municipalities (SGV), the Swiss Association of Cities and Towns (SSV) and the Conference of Municipal Finance Directors (KSFD) held an informal exchange of views on the key parameters of the tax proposal 17 (SV17) and agree on the necessity and objectives of the project, which as an overall package is to be driven forward rapidly.

On 13 April 2017, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.

The Federal Council agrees to a further temporary extension of the special VAT rate of 3.8% for accommodation services until the end of 2027. On 12 April 2017, it adopted an opinion to this effect for Parliament.

The cantonal government of Zug is planning a moderate tax increase to generate additional revenue of around CHF 50 million in order to ease the burden on the state budget.

On 10 April 2017, the steering body consisting of the Confederation and the cantons concluded a first round of hearings with the political parties, the cities, the municipalities, the churches and the business community on Tax Bill 17 (formerly Corporate Tax Reform III). There is a broad consensus on the need and objectives of this project.

On 6 April 2017, the State Secretariat for International Financial Matters (SIF) published two understanding agreements on the double taxation agreement with Great Britain (DTA CH-UK).

On 6 April 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

On 5 April 2017, the Federal Council opened the consultation procedure on the tax treatment of third childcare costs. According to this, third-childcare costs should be more tax-deductible. In the case of direct federal tax, a maximum of CHF 25,000 should be allowed for deduction, while the cantons are obliged to grant a deduction of at least CHF 10,000.

The Federal Council rejects the direct counter-proposal to the popular initiative "Yes to the protection of privacy". This is the result of the Federal Council's statement to the Economic Commission of the Council of States (WAK-S), which the Federal Council adopted at its meeting on 5 April 2017.

On 3 April 2017, the Swiss Federal Tax Administration (FTA) published a first draft for the selective specification of the VAT sector info 10 (public and tourist transport companies).

In its quarterly newsletter, the Federal Tax Administration (FTA) provides information on current topics in tax law. In the current issue Q1/2017 it informs among other things about the current developments concerning the tax proposal 17 (formerly Corporate Tax Reform III) and the VAT rates as of January 1, 2018.

Following the rejection of the Corporate Tax Reform III (USR III), the Cantonal Government of Berne intends to implement its planned tax strategy in two stages. In a first stage, the profit tax burden is to be reduced from the current 21.64% to 20.20% by 2019 and to 18.71% by 2020, before being reassessed in a second stage in 2021.

On 28 March 2017, the Italian tax authorities published a decision clarifying the taxation of cross-border commuters within the meaning of the cross-border commuter agreement between Switzerland and Italy.

On 23 March 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

At its meeting on 16 March 2017, the Council of States approved the multilateral agreement on the exchange of country-specific reports (ALBA agreement; Federal Council business 16.078) by 37 votes to 3 and the Implementation Act by 40 votes to 1 with 2 abstentions. The Council of States is the first body to deal with the matter. In a next step, the business will be discussed by the National Council.

On 21 March 2017, Switzerland and Pakistan signed a new double taxation agreement (DTA) in the field of income taxes.

According to a press release issued by the FTA on 20 March 2017, the first function for automatic information exchange (AIA) is available on the ESTV SuisseTax portal. Reporting Swiss financial institutions can fulfil their registration obligation there.

The 2020 pension reform has been adjusted and was adopted by the Swiss Parliament in the final vote of 17 March 2017. The most controversial issue was the increase in value-added tax, which is now to be increased by 0.6% in two stages (0.3% as at 1.1.2018 and 0.3% as at 1.1.2021) in order to finance the AHV.

The 2020 pension reform has been adjusted and is ready for the final vote on 17 March 2017. The increase in value-added tax (VAT) was particularly controversial (cf. our contribution of 3 March 2017).