Circular No. 5a Restructuring
The new circular no. 5a on tax-neutral reorganisations was published on 1 February 2022.
FTA publishes legislative and ordinance amendments 2023-2025
The FTA has published the list of pending legislative and ordinance amendments for direct federal tax, VAT, withholding tax and stamp duties 2023-2025.
Publication on the capital contribution principle
On 28 January 2022, the FTA updated the figures on capital contributions, repayments and other changes.
Tax-approved interest rates 2022 for advances or loans in Swiss francs and in foreign currencies
On 27 January 2022, the FTA updated the circular on the tax-recognised interest rates in Swiss francs, and on 28 January 2022, the circular on the recognised interest rates 2022 in foreign currencies.
FTA publishes drafts of the VAT practice statement: Closely linked persons
The FTA posted the first drafts of the VAT practice on its website on 28 January 2022.
Federal Council enacts higher deduction for third-party childcare
On 21 January 2022, the Federal Council enacted the higher deduction for childcare costs as of 1 January 2023. Up to CHF 25,000 can now be deducted from direct federal tax.
OECD publishes Transfer Pricing Guidelines
On 20 January 2022, the OECD published the latest version 2022 of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
FTA publishes updated overview of withholding tax under double taxation agreements
The FTA has published the overview of tax relief for Swiss dividends and interest as well as for the permissible tax rates of the foreign source states updated by SIF as of 1 January 2022.
FTA publishes corrected withholding tax file for the canton of Vaud
The FTA published the corrected withholding tax file for the canton of Vaud on 18 January 2022.
FTA publishes final rulings dated 18 January 2022 on the FATCA agreement
On 18 January 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Article 5 number 3 litera b FATCA Agreement.
FTA publishes drafts of the VAT practice statement: Hospitality services and private shares
The FTA posted the first drafts of the VAT practice on its website on 18 January 2022.
Annual Review on International Finance and Tax Issues
In its review, the State Secretariat for International Financial Matters (SIF) lists the most important events for Switzerland in the area of international financial and tax matters, such as the mutual agreement procedures carried out.
Tax relief for Brazil
On 13 January 2022, SIF published the overview of the effects of the agreement on tax relief for Brazil.
OECD Minimum Tax: Implementation with a Constitutional Amendment
On 13 January 2022, the Federal Council announced that it would like to implement the agreed minimum tax for certain companies with a constitutional amendment. A temporary ordinance is to ensure that this can come into force on 01 January 2024. Subsequently, the law will be enacted through the ordinary legislative process.
Proposals for the introduction of a Swiss trust
On behalf of Parliament (Motion 18.3383), the Federal Council proposes the introduction of a new legal institution in the Code of Obligations. On 12 January 2022, it opened the consultation regarding the introduction of a Swiss trust, which will last until 30 April 2022.
FTA holds out the prospect of a corrected 2022 withholding tax rate file for Vaud
On 12 January 2022, the Federal Tax Administration (FTA) announced the prospect of a corrected 2022 withholding tax file for Vaud, as the file already posted was incorrect.
Renaming of the Federal Customs Administration (FCA) to the Federal Office for Customs and Border Security (FCO)
The Federal Customs Administration (FCA) is now called the Federal Office of Customs and Border Security (FCO). This was announced by the authority in a corresponding media release.
FFA publishes Tax Utilisation Index 2022
The Federal Finance Administration (FFA) published the Tax Utilisation Index 2022 on 6 January 2022.
SIF updates the overviews of tax relief for France
On 06 January 2022, SIF updated the overview of the effects of the agreement on tax relief for France.
FTA announces imputed interest rate on security equity 2022
On 6 January 2022, the FTA announced that the imputed interest rate on the security capital pursuant to Art. 25abis para. 4 sentence 1 StHG, which corresponds to the yield on 10-year federal bonds on the last trading day of the calendar year preceding the start of the tax period, will continue to be 0% for the 2022 tax year due to the negative yield.
Selected parliamentary business in the tax area at federal level (January 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 6 January 2022.
FTA updates withholding tax rates 2022
In January 2022, the Federal Tax Administration (FTA) published an update on the 2022 withholding tax rates and the corresponding rate files.
Updating of the publication "Tax folder" (January 2022)
The FTA has published a completely revised tax folder "Deduction for property costs".
Federal decree on the additional financing of the AHV through an increase in value-added tax
On 17 December 2021, the Federal Assembly adopted the federal decree on the additional financing of the AHV through an increase in value added tax.
FTA updates withholding tax rates 2022
In December 2021, the Federal Tax Administration (FTA) published various updates to the 2022 withholding tax rates and the corresponding rate files.
