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To offset the consequences of cold progression, the Federal Department of Finance (FDF) is adjusting the rates and deductions for direct federal tax from the 2023 tax year:

Sections 1.5.2 and 1.5.6 of the FTA's VAT Info 08 Private Share have been amended as a result of a change in practice on September 17, 2022. If the employee uses his private vehicle for business purposes and the company assumes the ongoing operating costs (but not the acquisition costs) as compensation, the private share of the assumed operating costs can be calculated at a flat rate of CHF 150 / month (incl. VAT).

On 16 September 2022, the Federal Council decided to temporarily suspend the exchange of tax information with Russia based on the public policy reservation of the Administrative Assistance Convention in Tax Matters.

On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.

The FTA has updated the dossier tax information on the assessment procedure for direct taxes on September 8, 2022.

The Federal Tax Administration (FTA) published a total of three new tax folders in the area of income and property taxes on August 31, 2022 and September 1, 2022.

During the week of September 5 - 11, 2022, two media releases were published regarding RTV levy.

The FTA posted an initial draft of the VAT practice on its website on September 2, 2022.

At its meeting on August 31, 2022, the Federal Council approved the dispatch on the amendment of the Heavy Vehicle Fee Act and the commitment credit for the financing of a new system for the levying of the Distance-related Heavy Vehicle Fee (HVF).

On August 30, 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Turkey.

At its meeting on 24 August 2022, the Federal Council adopted the dispatch on the total revision of the Customs Act.

The FTA has updated the article "History of Federal Taxes" from the Tax Information dossier.

On August 26, 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

On August 17, the Federal Council opened the consultation on the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MindStV).

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.

As of October 1, 2022, only QR bills can be processed. Orange and red payment slips (and standing orders) will no longer be permitted after that and can no longer be processed. However, payments can still be made using IBAN.

On 15 August 2022, the FDF published a media release on the withholding tax reform. With the reform of the withholding tax, Switzerland will increase its attractiveness as a business location and remain competitive. The Federal Council recommends that the amendment to the Federal Withholding Tax Act be approved.

On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".

On July 26, 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

On July 26, 2022, the FTA posted material adjustments regarding air carrier benefits publications on its website.

On July 22, 2022, SIF announced that Switzerland and Italy have agreed that the mutual agreement on the impact of COVID-19 measures on the treatment of earned income from employment under the 1974 DTA and the 1974 Convention on Frontier Workers will remain applicable until the end of October 2022 to all individuals who are residents of a Contracting State and regularly engage in gainful employment in the other Contracting State.

On July 20, 2022, SIF announced that a mutual agreement had been reached between the competent authorities of Switzerland and France regarding the taxation of cross-border workers who work in their home offices as a result of measures taken in the context of the fight against Covid-19, which will be valid until October 31, 2022.

In a communication dated July 19, 2022, the Federal Tax Administration (FTA) informs about the impact of the Federal Law on the Implementation of International Agreements in the Tax Area (StADG), which entered into force on January 1, 2022, on the practice of the FTA in the area of withholding tax in the event of a secondary adjustment.

The State Secretariat for International Financial Matters (SIF) informed on July 18, 2022, that the competent authorities of Switzerland and Germany state in a joint declaration that working days spent all day at the place of residence are not treated as non-return days for the purposes of applying the cross-border commuter regulation under the DTA between Switzerland and Germany.

On 11 July 2022, SIF announced that on 4 July 2022, Switzerland and Tajikistan signed a protocol amending the agreement on the avoidance of double taxation in the field of taxes on income and capital.