Federal Council and Parliament recommend implementation of minimum taxation for approval
On June 18, 2023, the electorate will vote on the necessary constitutional amendment in connection with the OECD/G20 reform on minimum taxation for large internationally active corporate groups in Switzerland. At the media conference on April 24, 2023, Federal Councillor Karin Keller-Sutter, presented the arguments in favor of accepting the bill.
Switzerland and Italy sign declaration to remove Switzerland from Italian blacklist
Federal Councillor Karin Keller-Sutter and Italian Finance Minister Giancarlo Giorgetti signed a political declaration on 20 April 2023 to settle outstanding tax issues.
Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters SIF announced on 13 April 2023 that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the application of Article 15(4) of the double taxation agreement between Switzerland and Germany.
FTA publishes final rulings on the FATCA agreement
On April 12, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
FTA publishes material adjustments to MBI 25 (Research and Development).
On April 6, 2023, the FTA published material adjustments on the following topic: internal services (VAT Industry Info 25 Research and Development).
Federal Council opens consultation on abolition of tax exemption on electric vehicles
From 2024, electric cars are also to be subject to automobile tax. The Federal Council has opened a corresponding consultation.
Federal Council supports the use of tax data for statistical purposes
On April 5, 2023, the Federal Council instructed the FDHA to include a collection of tax data in the Ordinance on the Collection of Statistics. The data will only be used for statistical purposes, and tax secrecy will be maintained. To enable the Confederation to fulfill its tasks, such as quantifying the financial impact of reforms in tax and social policy, it wants to be able to collect detailed tax data from the cantonal tax administrations in the future.
Selected parliamentary business in the tax area at the federal level (April 2023).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on April 4, 2023.
FTA updates the "Cantonal Gazettes" publication
The FTA has updated the publication "Kantonsblätter" on March 27, 2023. The 26 cantonal gazettes provide an overview of special tax features and the associated cantonal legal regulations.
FTA publishes activity report 2022
The FTA published its 2022 activity report on March 28, 2023, and recorded tax revenues of 57.3 billion Swiss francs (+1 billion compared to the previous year) and made more requests for administrative assistance than ever before.
Dossier Tax Information: Update of the article "Taxation of bonds, derivatives and combined products".
On March 24, 2023, the FTA updated the article "Taxation of Bonds, Derivatives and Combined Products" from the Tax Information Dossier.
FTA publishes sample VAT statement in view of tax rate increase
On March 13, 2023, the FTA published the samples of the new VAT statements in view of the upcoming tax rate increase, valid from 2024.
FTA publishes final rulings on the FATCA agreement
On March 14, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Dossier Tax Information: Update of the article "Taxation in the case of self-employment".
On February 23, 2023, the FTA updated the article "Taxation for Self-Employment" from the Tax Information Dossier.
FTA publishes communications on FATCA group requests
On February 21, 2023, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 5 number 3 litera b FATCA Law.
FTA publishes withholding tax rates 2023 (correction)
The Federal Tax Administration (FTA) has published corrected 2023 withholding tax rates for the canton of Glarus.
Updated statistics on the capital contribution principle (February 2023)
On February 16, 2023, the FTA updated the figures on capital contributions, repayments, and other changes.
MWST: Publications on the MWSTG - MWST-Info 19 Tax rate increase as of January 1, 2024
On February 7, 2023, the FTA published VAT Info 19 Tax Rate Increase Effective January 1, 2024.
Tax-recognized interest rates 2023 for advances or loans in Swiss francs and foreign currencies
On February 7 and 8, 2023, the FTA published the Circulars on Swiss Franc and Foreign Currency Tax Recognized Interest Rates 2023.
FTA publishes legislative and ordinance amendments 2024-2026
The Federal Tax Administration (FTA) has updated the list of legislative and ordinance amendments 2024-2026 in the area of direct federal tax, value added tax, withholding tax and stamp duties.
Reporting concerning tax relief within the framework of regional policy
According to a media release, at its meeting on February 1, 2023, the Federal Council took note of a report by the Federal Department of Economic Affairs, Education and Research (EAER) on defining the areas of application for tax relief under regional policy.
FTA - Life annuities will be taxed flexibly as of 2025
The taxation of life annuities in pillar 3b will be flexibly adjusted to the investment conditions when it comes into force on January 1, 2025.
ESTV publishes circular "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DBA overviews for withholding tax")
With the circular Leaflets for Withholding Tax and Overviews of Double Taxation Treaties dated January 27, 2023, the FTA informs about changes in the double taxation treaties (DTAs), the various withholding tax leaflets and the related DTA overviews as of January 1, 2023.
VAT Consultative Body has new members
The members of the VAT Consultative Committee have been newly elected by the Federal Council. They are the following persons...
Value Added Tax: Balance Tax Rates as of January 01, 2024
On January 17, 2023, the FTA announced that due to the increase in VAT rates, the regulation on the amount of balance tax rates by industry and activity has been adjusted.
