FTA publishes withholding tax rates 2023
The Federal Tax Administration (FTA) has published the 2023 withholding tax rates for all cantons.
FTA publishes circular no. 29c "Capital contribution principle
The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.
Memorandum of Understanding between Switzerland and France on cross-border home office
According to media releases from the Federal Tax Administration (FTA) and the Federal Department of Finance (FDF) on December 22, 2022, Switzerland and France have agreed on a solution for the taxation of home office income, which will apply from January 1, 2023.
Home office - No extension of the mutual agreement between Switzerland and Italy
On December 22, 2022, the State Secretariat for International Financial Matters (SIF) announced that the mutual agreement between Switzerland and Italy of June 18-19, 2020, which includes, among other things, exceptional and temporary special rules for home office taxation, will remain in force only until January 31, 2023.
Updated overviews on withholding tax according to DTAs
On December 22, 2022, the State Secretariat for International Financial Matters (SIF) updated the overviews of treaty limitations on foreign taxes and on tax relief for Swiss dividends and interest.
Federal Council opens consultation for new regulation of professional costs
At its meeting on December 21, 2022, the Federal Council opened the consultation process for a new regulation of professional costs.
Publications on withholding tax 2023
The Federal Tax Administration (FTA) has published the documents "Information Points on Withholding Tax, Withdrawal Commissions and Church Tax 2023" and "Overview of Withholding Tax Rates for Pension Benefits 2023".
Updating the list of Pillar 3b endowment insurance policies that can be surrendered
The Swiss Federal Tax Administration (FTA) has updated the list of Pillar 3b endowment insurance policies that are eligible for surrender.
FTA publishes tax folder for 2022
The Federal Tax Administration (FTA) published the tax folders for the 2022 tax period on December 19, 2022.
Statistics "Value Added Tax in Switzerland 2020
The Swiss Federal Tax Administration (FTA) published the statistics "Value Added Tax in Switzerland 2020" on December 19, 2022.
FTA publishes communications on FATCA group requests
On December 13, 2022, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
FTA publishes drafts on VAT practice definition: tax rate increase and own contributions
The FTA published the first drafts of the VAT practice on its website on December 12, 2022.
Increase in VAT rates from 2024
At its meeting on December 9, 2022, the Federal Council set the effective date of the AHV 21 reform at January 1, 2024, which also applies to the MWSTG and MWSTV.
Consultation on individual taxation opened
At its meeting on December 2, 2022, the Federal Council opened the consultation on individual taxation. All individuals are to complete their own tax return, even if they are married. The bill serves as an indirect counter-proposal to the tax fairness initiative, which the Federal Council rejects.
Entry into force of the Protocol of Amendment to the DTA with Japan
The Protocol of Amendment to the Double Taxation Agreement (DTA) between Switzerland and Japan has entered into force. With the exception of individual provisions, most of the amendments are applicable as of January 1, 2023.
FTA publishes communications on FATCA group requests
On November 24, 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
FTA publishes substantive amendments concerning publications on the VAT Act
On November 25, 2022, the FTA published material adjustments regarding the publications on the subject of sports and cultural associations and non-profit institutions on its website.
Dossier Tax Information: Update of the article "Real estate transfer tax
On November 25, 2022, the article "Real Estate Transfer Tax" from the dossier Tax Information was updated.
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.
