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.
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".
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.
FTA publishes communications on FATCA group requests
On 11 February 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.
Update of the overview of the effects of the agreement (extent of relief) concerning Australia
The State Secretariat for International Financial Matters (SIF) has updated the overview of the effects of the agreement (extent of relief) concerning Australia.
FTA notice regarding new restriction in the VAT refund procedure vis-à-vis Austria
Switzerland adapts its counter-law to Austria's new regulation, according to which companies from third countries such as Switzerland are excluded from the VAT refund when purchasing fuel in Austria for invoices from 2021 onwards.
Note by the FTA regarding the automated integration of the monthly average rates
Due to the name change from FCA to FCA, the links for the monthly average rates for VAT purposes have been adapted. The FTA recommends using the new links for automatic integration in the accounting software, as the previous links will be deactivated at the end of 2022.
Dossier Tax Information "Church Taxes" updated
The FTA has updated the article "Church tax" for the tax information dossier.
FTA publishes final ruling on the FATCA agreement
On 10 February 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
List of providers of recognised tied pension products (pillar 3a)
On 10 February 2022, the Federal Tax Administration published the circular "List of providers of recognised tied pension products (pillar 3a), as at 31 December 2021".
