FTA publishes final rulings on the FATCA agreement
On April 19, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Publication of the new Directive R-18 Duty-free goods and returned goods
The Federal Office for Customs and Border Security (FOCBS) has published the new Directive R-18 Duty-free goods and returned goods on the Internet as of April 17, 2024.
FTA publishes activity report 2023
The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.
Amendment to the Withholding Tax Ordinance (VStV)
At its meeting on April 10, 2024, the Federal Council approved the amendment to the VStV, which is due to come into force on June 1, 2024.
Selected parliamentary business in the area of taxation at federal level (April 2024)
On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.
Tax information dossier: Update of the article "Taxation of legal entities"
On April 4, 2024, the Federal Tax Administration (FTA) updated the article "Taxation of legal entities" from the tax information dossier.
Federal Council brings amendments to the Heavy Vehicle Fees Act into force on May 1, 2024
At its meeting on March 27, 2024, the Federal Council adopted the total revision of the Heavy Vehicle Fees Ordinance (SVAV). It also decided to bring the revised Heavy Vehicle Fees Act (SVAG) and the SVAV into force on May 1, 2024.
FTA updates the "Cantonal Gazettes" publication
The FTA updated the publication "Kantonsblätter" on March 18, 2023.
OECD clarifies the commentary on Article 26 (exchange of information)
On February 19, 2024, the OECD Council updated the commentary on Article 26 of the OECD Model Tax Convention. It was clarified that information received in the context of administrative tax assistance can also be used in relation to unnamed persons.
FOCBS commissions provider of LSVA basic care
As part of the renewal and modernisation of the collection system for the performance-based heavy vehicle charge (LSVA), owners of vehicles registered in Switzerland will in future be able to choose between different providers of LSVA registration systems. On behalf of the responsible Federal Office for Customs and Border Security (FOCBS), the LSVA basic supply is ensured by the registration company "NATRAS AG", which was founded in January 2024.
Cross-border commuter agreement with Italy: Specification Wage Standard-CH (ELM)
According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems.
FTA publishes final rulings on the FATCA agreement
On 14 March 2024, the Federal Tax Administration (FTA) issued final rulings pursuant to Art. 5 no. 3 lit. b of the FATCA Agreement.
FTA publishes substantive amendments concerning publications on the VAT Act
On 11 March 2024, the FTA published material adjustments to the publications on the topics of portal obligation and retail trade on the website.
FTA publishes drafts on VAT practice regarding vehicle subscriptions and cabs
On March 4, 2024, the FTA published new drafts on VAT practice regarding vehicle subscriptions and cabs on its website.
Federal Council creates national basis for the taxation of teleworking by cross-border commuters
At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.
Parliament wants more powers for family foundations
On February 27, 2024, the National Council also approved a motion by Aargau FDP Council of States member Thierry Burkart, after the Council of States had already done so. It goes to the Federal Council for implementation.
Federal Council report on the inclusion of taxes in the minimum subsistence level
On November 1, 2023, the Federal Council adopted a report on the inclusion of taxes in the minimum subsistence level on behalf of the National Council.
New online services for withholding tax and stamp duty
The FTA is expanding its online services for withholding tax and stamp duties.
New webpage on the FTA website on the subject of transfer pricing
The FTA has launched a new website on the subject of transfer pricing.
Federal Council adopts dispatch on individual taxation
At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).
OECD publishes report on Amount B of Pillar I
On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.
Delivery at weekends and on public holidays with "A Mail Plus": deadline to start later
At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.
Juso initiative submitted - million-euro inheritances to be taxed for the climate
Juso wants to tax millions in inheritances for the climate.
Future-oriented strengthening of Zurich as a foundation location
The canton of Zurich is strengthening Zurich as a foundation location: the tax office is adapting its practice on tax exemption for charitable foundations. In doing so, the canton is implementing a key measure of the initiative to strengthen Zurich as a foundation location and is improving the framework conditions for a modern and effective foundation system.
FTA - High incomes shape the regional distribution of income in Switzerland
A study by the FTA shows the regional distribution of income in Switzerland and its development from 2010 to 2019. Income distribution is strongly influenced by high incomes.
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