Selected parliamentary business in the tax area at federal level (July 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 5 July 2022.
European tax authorities meet in Switzerland
On 29 and 30 June 2022, the directorates of the European tax authorities met in Zurich. Under Swiss leadership, they want to improve the relationship between taxpayers and tax authorities.
Federal Council opens consultation on the amendment of the VAT Act and the amendment of the VAT Identification Ordinance
At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Act and the amendment of the Ordinance on the Business Identification Number. In future, the STV will be able to automatically notify the Federal Statistical Office of sole proprietorships without an entry in the commercial register but with a VAT turnover of at least CHF 100,000. This will make it easier for commercial register authorities to check entries.
Federal Council opens consultation on the amendment of the VAT Ordinance
At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. The registration and settlement of value added tax (VAT) is to be carried out electronically in the future.
Federal Council sets out steps for financing transport infrastructure
With the increasing spread of electric cars and other vehicles with alternative drive systems, the revenue from mineral oil taxes is decreasing. Therefore, the Federal Council is planning to introduce a replacement tax for vehicles with alternative drive systems. At its meeting on 29 June 2022, the Federal Council defined the key parameters.
FTA publishes VAT statistics 2019
The FTA published the 2019 VAT statistics on 30 June 2022.
FTA updates the "Current taxes" dossier
The "Current taxes" dossier was updated on 30 June 2022.
Switzerland and France extend agreement on teleworking
In a joint declaration, the competent authorities of Switzerland and France have agreed to extend the mutual agreement of 13 May 2020 until 31 October 2022.
Overview of the taxation of cross-border employment
In its communication of 27 June 2022, the State Secretariat for International Financial Matters (SIF) points out the legal validity of the mutual agreements concluded with neighbouring states on the taxation of cross-border gainful employment in the context of the pandemic.
FTA publishes tax statistics 2021 - At a glance
On 1 July 2022, the FTA published the "Tax statistics 2021 - At a glance". The leaflet presents figures for the various types of federal taxes, statistical evaluations on individuals and legal entities, and the tax burden in Switzerland.
New edition of the brochure "Guide for Future Taxpayers
The publication "Guide for Future Taxpayers" has been revised and provides an overview of the assessment of income and wealth taxes for natural persons. It is aimed specifically at young people.
The Confederation regulates the implementation of the OECD minimum tax in Switzerland
In order to implement the OECD/G20 project on the taxation of the digital economy, the Federal Council proposes a supplementary tax, with 25% of the revenue going to the Confederation and 75% to the cantons and municipalities.
Deduction for health insurance premiums to be increased
At its meeting on 22 June 2022, the Federal Council adopted the dispatch on increasing the deductions for insurance premiums and interest on savings capital for direct federal tax.
VAT refund to foreign companies
The Federal Administrative Court has confirmed the practice of the FTA regarding the content of the entrepreneur's certificate: This must be valid for the remuneration period (calendar year).
FTA publishes notices on FATCA group requests (June 2022)
On 14 June 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.
VAT: Publication of the draft practice statements of the VAT Department
On 7 June 2022, drafts for practice adjustments in value-added tax regarding contributions in kind and Euro-Airport Airport were published.
Selected parliamentary business in the tax area at federal level (June 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 2 June 2022.
Federal Council adopts benchmarks for individual taxation
At its meeting on 25 May 2022, the Federal Council adopted the key values for individual taxation.
Federal Council approves report on review mechanism for standard-compliant implementation of AEOI 2022
At its meeting on 25 May 2022, the Federal Council approved the report "Audit mechanism to ensure standard-compliant implementation of the automatic exchange of information on financial accounts with partner states with a view to the exchange of data in 2022" to the WAK of both Councils.
Date for referendum on the revision of the Withholding Tax Act
The Federal Council has set the date for the referendum on the amendment of 17 December 2021 to the Federal Act on Withholding Tax (Withholding Tax Act, ITA) (strengthening the debt capital market) for 25 September.
FTA publishes legislative and ordinance amendments 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.
Federal Council adopts dispatch on AEOI with 12 other partner states
At its meeting on 18 May 2022, the Federal Council adopted the dispatch on the introduction of AEOI with 12 other partner states.
SIF updates the overview of tax relief for Mexico
On 17 May 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Mexico.
FTA publishes final ruling on the FATCA agreement
On 12 May 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Maritime shipping companies should be able to be taxed on the basis of tonnage
On 4 May 2022, the Federal Council adopted the dispatch on the Federal Tonnage Tax Act.
