FTA publishes new version of VAT Sector Info 19 Public authorities
On September 23, 2024, the FTA published the new version of the VAT Sector Info 19 Municipalities.
FTA updates the dossier "Wealth tax of natural persons"
The "Current taxes" dossier was updated on September 25, 2024.
FTA publishes new refund and default interest rates for federal taxes from 2025
On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.
FTA publishes draft for VAT practice adjustment: Healthcare
On September 19, 2024, the FTA published an initial draft of the VAT practice on its website.
FTA - Notification withholding tax: Declaration of reserves from capital contributions
On September 18, 2024, the FTA clarified the administrative practice in accordance with item 9 of circular no. 29c on the capital contribution principle dated December 23, 2023 regarding the declaration of reserves from capital contributions.
FTA publishes notice of receipt for FATCA agreement
On September 18, 2024, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 FATCA Act and final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Updated overview of tax relief for various countries
On September 11, 2024, the State Secretariat for International Financial Matters (SIF) updated the overviews of the effects of various agreements (extent of relief).
Maximum pillar 3a deductions in tax year 2025
The tax deduction for tied pension provision (pillar 3a) has been adjusted for the 2025 tax year.
FTA publishes three drafts on the VAT practice adjustment
On September 2, 2024, the FTA published three initial drafts on VAT practice on its website.
FTA - Amendment to the ordinance on the level of net tax rates by sector and activity as of 1.1.2025
On January 1, 2025, the amendment to the FTA Ordinance on the level of net tax rates will come into force. The review of the net tax rates to be carried out every seven years has resulted in a tax rate adjustment for around 15 percent of industries and activities.
International supplementary tax IIR to come into force in 2025
At its meeting on September 4, 2024, the Federal Council decided to bring the Income Inclusion Rule (IIR) into force on January 1, 2025. In addition to the QDMTT, which was already introduced on January 1, 2024, this rule is intended to ensure that tax revenue remains in Switzerland.
FTA publishes adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)"
On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)".
FTA publishes adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems"
On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)".
FTA updates the article "Sources and literature" from the tax information dossier
On August 26, 2024, the article "Sources and literature" from the tax information dossier was updated.
Federal Council rejects JUSO popular initiative
At its meeting on May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation". It is of the opinion that the initiative is not a suitable means of achieving Switzerland's climate targets. In particular, it reduces the attractiveness of Switzerland for wealthy individuals. The Federal Council intends to recommend that Parliament reject the initiative without a direct counter-proposal or indirect counter-proposal.
FDF adjusts tax rates and deductions to inflation
The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to compensate for the consequences of cold progression. The latest changes concern the 2025 tax year.
Updating the "Property tax" dossier
The article "Real estate tax" from the tax information dossier has been updated. This text deals with the subject matter, levying, timing and calculation of property tax. The revised and expanded tax folder "Taxation of real estate" has also been published on the same topic.
RS professional expense allowances and remuneration in kind 2025 published
The FTA has published the circular "Professional expense allowances and remuneration in kind 2025 / Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year".
Update for tax relief for various DBA countries
On August 19, 2024, the SIF updated the overview of the tax reliefs relating to the DTAs with Bangladesh, India, Mongolia, Singapore and Vietnam.
Transitional solution for the too-big-to-fail instruments for withholding tax
At its meeting on August 21, 2024, the Federal Council approved a temporary extension of the special regulations for interest from TBTF instruments until December 31, 2031. Without an additional extension, interest on TBTF instruments issued after December 31, 2026 would be subject to withholding tax.
Federal Council adopts partial revision of the VAT Ordinance.
At its meeting on August 21, 2024, the Federal Council adopted a partial revision of the VAT Ordinance.
Publication notice BR Property tax on secondary properties
At its meeting on August 21, 2024, the Federal Council took a position on the introduction of a property tax on secondary properties.
FTA publishes amendments to legislation and ordinances 2025-2028
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.
Federal Council adopts key figures for the implementation and financing of the 13th AHV pension
At its meeting on August 14, 2024, the Federal Council defined the key parameters for the implementation and financing of the 13th AHV pension.
Federal Council opens consultation on determining the partner states for the AEOI on crypto assets
At its meeting on August 14, 2024, the Federal Council opened the consultation on determining the partner states for the automatic exchange of information on crypto assets (AEOI on crypto assets). With this proposal, the Federal Council wants to determine when Switzerland should automatically exchange information on crypto assets with which partner states.
