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The Swiss Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning the direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2017 tax period for the attention of the cantonal administrations for the direct federal tax and the central withholding tax authorities of the cantons.

The Federal Tax Administration (FTA) has published an updated list of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

The 2020 pension reform stands and falls above all with the increase in value-added tax (VAT), which is the subject of the settlement of differences between the Council of States and the National Council in the parliamentary spring session of 2017. The aim is to bring the reform to the final vote in the current session.

The Federal Tax Administration (FTA) was allowed to provide administrative assistance to the Austrian Ministry of Finance on the basis of the double taxation agreement between Switzerland and Austria. The Federal Administrative Court rejects an appeal lodged against it by decision (A-6394/2016) of 16 February 2017.

On 8 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 10 March 2017, the Swiss Federal Council decided to strengthen the financing activities of groups of companies in Switzerland and approved the amendment to the Withholding Tax Ordinance. The amendment shall enter into force on 1 April 2017.

The National Council adopts a motion at its meeting of 8 March 2017 instructing the Federal Council to propose to Parliament an amendment to the Value Added Tax Act (VAT Act).

On 7 March 2017, the German Federal Ministry of Finance published a consultation agreement (BMF letter of 3 March 2017) on the conduct of arbitration proceedings under the double taxation agreement between Germany and Switzerland.

On 2 February 2017, the Federal Department of Finance (FDF) opened a consultation on the introduction of automatic information exchange in tax matters (AIA) with additional countries. The Principality of Liechtenstein in particular has a common economic and monetary area due to numerous treaties with Switzerland. Political and economic relations with the Principality of Liechtenstein make the introduction of the AIA appear necessary (planned entry into force 2018, planned data exchange 2019).

On 25 January 2017, the Swiss Federal Council approved the agreement between Switzerland and France on the tax regime at Basel-Mulhouse airport and an agreement on compensation for the costs incurred by the French air traffic control authority in the Swiss sector (media release of 25 January 2017). The VAT derogation requested by France has since been approved by the Council of the European Union (implementing Decision 2017/320 of 21 February 2017).

The 2020 pension reform stands and falls above all with the increase in value added tax. This is the subject of the settlement of differences between the Council of States and the National Council in the parliamentary spring session 2017.

The Federal Department of Finance (FDF) is pressing ahead with work on a new edition of the Corporate Tax Reform III (USR III) entitled Tax Submission 17 (SV17).

The European Council has assessed the state of the EU's relations with the Swiss Confederation and has expressed its opinion, inter alia, on the vote on Corporate Tax Reform III.

At its meeting on 28 February 2017, the Council of States approved the adjustments to the taxation of commissions for real estate brokering on an intercantonal basis. This allows income from the brokerage of real estate to be taxed in the canton of residence of the natural person or in the canton of domicile of the legal person. Taxation in the canton in which the brokered property is located should only be permitted in exceptional cases in international proportion.

At its meeting of 28 February 2017, the Council of States adopted the amendments to the Tobacco Tax Act.

At its meeting on 28 February 2017, the Council of States rejected two motions and two professional initiatives for the creation of tax incentives for comprehensive energy-efficiency improvements.

At its meeting on 27 February 2017, the National Council approved (with certain amendments) a motion to reject the administrative practice of the Swiss Federal Tax Administration (FTA) envisaged from 2016 in connection with the adoption of the bill on the financing and expansion of railway infrastructure (Fabi), which would lead to additional income taxation for employed persons with a business vehicle.

At its meeting on 27 February 2017, the National Council adopted a postulate on the reduction of regulatory costs by means of formal harmonisation of procedures, time limits and payment intervals in the area of corporate taxation.

At its meeting on 27 February 2017, the National Council rejected a postulate to draw up a report on the origins, development and effects of tax competition in Switzerland.

At its meeting on 27 February 2017, the National Council rejected a motion to ensure tax transparency for high management salaries.

At its meeting on 28 February 2017, the Council of States rejected a motion concerning the elimination of unequal treatment in family taxation.

At its meeting on 27 February 2017, the National Council rejected a motion concerning the introduction of a bandwidth model for greater tax justice.

At its meeting on 28 February 2017, the Council of States rejected a motion concerning the introduction of a one-off option for imputed rental value.

At its meeting on 27 February 2017, the National Council adopts a motion to promote innovation for SMEs (to allow provisions for research and development).

At its meeting on 27 February 2017, the National Council rejected the introduction of a minimum interest rate for prematurely paid amounts of direct federal tax.