Withholding tax: Changes to the reporting procedure in the group
The participation quota above which the notification procedure for withholding tax is permissible in the group (currently 20%) is to be reduced to 10%. In addition, the notification procedure should in future be possible not only for corporations or cooperatives, but for all legal entities that hold a qualifying participation. Furthermore, the authorisation to be obtained in international circumstances will be valid for five years instead of three.
Federal Council adopts dispatch on the amendment of the double taxation agreement with Armenia
The Federal Council adopted the dispatch on the Protocol of Amendment to the DTA on 4 May 2022.
VAT: Publication of the drafts of the practical specifications of the VAT Department
The FTA posted the first drafts of the VAT practice on its website on 29 April 2022.
FTA publishes substantive amendments concerning publications on the VAT Act
The FTA published material adjustments concerning trust publications on the website on 28 April 2022.
Corporate levy for radio and television: Activity Report and Annual Accounts 2021
The FTA, as the collection agency for the business levy for radio and television, published the activity report and annual financial statement for the year 2021 on 28 April 2022.
Federal fiscal revenues 2021
The FTA published the statistics on federal fiscal revenues on 25 April 2022.
FTA publishes final rulings on the FATCA agreement
On 25 April 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
FTA publishes tax folder Tax relief for newly opened companies of legal entities
On 21 April 2022, the FTA published a new tax folder on the topic of "Tax relief for newly opened companies of legal entities".
Canton of Zurich - Refund of withholding tax on undistributed inheritances
From 1 January 2022, taxpayers in the canton of Zurich will claim back their pro rata withholding tax on undistributed inheritances in their canton of residence.
Mutual agreement between Switzerland and Germany
On 12 April 2022, SIF notified the conclusion of a mutual agreement dated 11 April 2022 to repeal the mutual agreement on the effects of measures to combat Covid-19 under the Switzerland-Germany DTA.
FTA publishes activity report 2021
The FTA published the 2021 activity report on 12 April 2022.
Tax relief for various countries
On 11 and 14 April 2022, SIF updated the overview of the effects of the agreement (extent of relief) for various countries.
FTA publishes draft VAT practice statement: Supply of methadone and heroin
The FTA posted a first draft of the VAT practice on its website on 4 April 2022.
Selected parliamentary business in the tax area at federal level (April 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 1 April 2022.
Working visit by Federal Councillor Ueli Maurer to his German counterpart
Federal Councillor Ueli Maurer met the German Finance Minister Christian Lindner for a working visit on 28 March 2022. The exchange concerned, among other things, the OECD/G20 project on the taxation of the digital economy.
Adjustment of the private share in the car costs in the leaflets N1/2007 and NL1/2007
On 22 March 2022, the FTA amended the information sheets N1/2007 and NL1/2007, as Art. 5a para. 2 of the Federal Ordinance on Professional Costs came into force on 01 January 2022, which now provides for a higher flat-rate travel cost deduction of 0.9% of the purchase price of the vehicle as monthly income.
FTA updates the "Cantonal Gazettes" publication
On 21 March 2022, the FTA updated the cantonal gazettes.
Dossier on tax information "Difference between taxes and other public charges" updated
The FTA has updated the article "Difference between taxes and other public charges" for the tax information dossier.
Federal Council enacts relaxation of VAT obligation for associations
The Federal Council has enacted an increase in the turnover limit for the VAT liability of non-profit, volunteer-run sports and cultural associations and non-profit institutions.
Federal Council adopts dispatch on DTA with Ethiopia
On 18 March 2022, the Federal Council adopted the dispatch on the DTA with Ethiopia. With this DTA, Switzerland is extending its network of agreements to East Africa for the first time.
Federal Council opens consultation on implementation of OECD/G20 minimum taxation
On 11 March 2022, the Federal Council decided that the OECD/G20 project on the taxation of the digital economy in Switzerland should be implemented in stages with a constitutional norm and transitional provisions. The corresponding consultation will last until 20 April 2022.
Mutual agreement between Switzerland and Liechtenstein
On 02 March 2022, SIF announced the termination of the Mutual Understanding between Switzerland and Liechtenstein of 20/22 October 2020 on the impact of COVID-19 measures on the treatment of cross-border commuters under the DTA on 31 March 2022.
Tax relief for Ireland and the Philippines
On 25 February 2022, SIF updated the overview of the effects of the agreement on tax relief for Ireland and the Philippines.
FTA publishes deductions, rates and tariffs for direct federal tax for 2022
The FTA has published the overview of deductions, rates and tariffs for direct federal tax for 2022 (no change).
FTA updates various circulars on direct federal tax (February 2022)
The FTA updated various circulars on direct federal tax in February 2022.
