No lower taxation of e-business vehicles
At its meeting on November 23, 2022, the Federal Council adopted a report on the taxation of business vehicles with electric drives. It recommends retaining a uniform flat rate for the private use of business vehicles and refraining from a reduced tax base for electric vehicles.
FTA updates legislative and ordinance changes 2023-2025
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.
The Federal Council appoints Tamara Pfammatter as Director of the FTA
The Federal Council appointed Ms. Tamara Pfammatter as the future Director of the FTA on November 16, 2022.
Federal Council adopts dispatch on the amendment of the DTA with Tajikistan
On 16 November 2022, the Federal Council adopted the dispatch on the amending protocol to the DTA with Tajikistan. The protocol implements the minimum standards from the BEPS project.
"ESTV SuisseTax": Transfer to the federal "ePortal" platform
The services in FTA SuisseTax will be transferred to the federal platform "ePortal" according to the FTA's announcement of November 15, 2022.
FTA publishes substantive amendments concerning publications on the VAT Act
The FTA posted material adjustments regarding mobile antenna publications on its website on November 15, 2022.
Switzerland and United Arab Emirates sign protocol of amendment to DTA
Switzerland and the United Arab Emirates signed a protocol amending the agreement for the avoidance of double taxation (DTA) in the area of taxes on income in Abu Dhabi on November 5, 2022. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements.
Updated statistics on the capital contribution principle
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle.
Maximum Pillar 3a deductions in tax year 2023
The tax deduction as part of the tied pension provision (pillar 3a) was adjusted for the 2023 tax year.
FTA publishes tax statistics for individuals and legal entities 2019
On November 3, 2022, the FTA published the 2019 tax statistics.
FTA publishes communications on FATCA group requests
On October 27, 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Memorandum of Understanding between Switzerland and France
On October 27, 2022, SIF announced that the mutual agreement of July 18, 2022, on the taxation of telework between Switzerland and France will remain in force until December 31, 2022.
Federal Council adopts dispatch on taxation of e-cigarettes
At its meeting on October 26, 2022, the Federal Council approved the dispatch on the amendment of the Federal Law on Tobacco Taxation. This now provides for the taxation of liquids consumed in e-cigarettes.
Selected parliamentary business in the tax area at the federal level (October 2022).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 20, 2022.
FTA publishes interest rates for direct federal tax 2023
On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for direct federal tax for 2023.
Memorandum of Understanding between Switzerland and the Kingdom of the Netherlands
On October 13, 2022, SIF published the "Mutual Agreement of September 6 and 29, 2022, respectively, on the procedural rules of the arbitration procedure provided for in Article 25 (Mutual Agreement Procedure), paragraph 5, of the Agreement of February 26, 2010, between the Swiss Confederation and the Kingdom of the Netherlands for the avoidance of double taxation in the field of taxes on income and for the prevention of fiscal fraud and tax evasion."
Dossier Tax Information: Update of the article "Tax harmonization
The FTA has updated the article "Tax harmonization" from the dossier Tax Information.
Exchange of information with 101 countries on around 3.4 million financial accounts
According to the Federal Tax Administration's (FTA) media release dated October 10, 2022, the FTA has exchanged information on financial accounts with 101 countries. The exchange takes place within the framework of the global standard on the automatic exchange of information (AEOI).
Update of the areas of application for tax relief
On October 10, 2022, the Federal Department of Economic Affairs, Education and Research (EAER) adopted an amendment to the "Ordinance of the EAER on the Determination of the Municipalities Included in the Areas of Application for Tax Relief" for the purpose of updating the areas of application for tax relief under regional policy.
Tax justice initiative has come to fruition
According to the Federal Chancellery's media release of October 4, 2022, the tax justice initiative has come to fruition.
FTA publishes draft of the practice definition VAT: healthcare
The FTA posted an initial draft of the VAT practice on its website on October 6, 2022.
FTA publishes substantive amendments concerning publications on the VAT Act
The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on September 28, 2022.
FTA publishes communications on FATCA group requests
On September 27, 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
FTA - FTA services centrally available in the "ePortal
The most important services of the Federal Tax Administration (FTA) will in future be available on the online platform "ePortal". FTA SuisseTax is being replaced.
FTA - Circular on professional expense allowances and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023
On September 21, 2022, the FTA published the circular "Professional expense lump sums and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023".
