FTA - Circular no. 3: Applicable principles for agriculture and forestry updated

The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".

FTA - Circular no. 26: Changes to self-employment

The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".

FTA - Circular information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2024)

The Federal Tax Administration has updated the circular "Information sheets on withholding tax and overviews of double taxation agreements".

Tax-recognized interest rates 2024 for advances or loans in Swiss francs and foreign currencies

On 29/30 January 2024, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2024.

Entry into force of amendments to laws and ordinances in tax law for the years 2024-2028

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

Opening of the consultation procedure on the total revision of the Administrative Criminal Law Act (VStrR)

Administrative criminal law is to be modernized, made more efficient and aligned with the Criminal Procedure Code. At its meeting on January 31, 2024, the Federal Council opened the consultation on the total revision of the Administrative Criminal Law Act (VStrR).

Tax information dossier: FTA publishes article "Transfer pricing"

Together with the SSK, the FTA has prepared a new article "Transfer pricing" for the tax information dossier and published it on January 23, 2024.

FTA publishes final rulings on the FATCA agreement

On January 23, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Cross-border commuter agreement with Italy: FTA publishes list of municipalities from 2024

On January 19, 2024, the FTA published the list of Italian municipalities within the meaning of Art. 2 of the cross-border commuter agreement with Italy, valid from January 1, 2024.

FTA publishes draft for VAT practice adjustment: security deposit

On January 16, 2024, the FTA published an initial draft of the VAT practice on its website.

Selected parliamentary business in the area of taxation at federal level (January 2024)

On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

List of providers of recognised tied pension products (pillar 3a)

On 11 January 2024, the Federal Tax Administration published the circular "List of providers of recognized pension products for tied pension provision (pillar 3a), as at 31 December 2023".

List of surrenderable Pillar 3b endowment insurance policies published

On January 12, 2024, the Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies as at December 31, 2023".

FTA - Imputed interest rate on the security equity

The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.

New billing forms with new VAT rates

The new VAT rates will apply from January 1, 2024. The standard rate is 8.1%, the reduced rate is 2.6% and the special rate for accommodation is 3.8%.

Memorandum of Understanding between Switzerland and Italy - List of municipalities

On December 22, 2023, the SIF reported that the list of Swiss and Italian municipalities whose territory lies wholly or partly within a 20 km zone on the border with the other contracting state was set out in a mutual agreement.

Introduction of the OECD/G20 minimum taxation on January 1, 2024

On December 22, 2023, the Federal Council decided to levy the supplementary tax in Switzerland from January 1, 2024.

Instructions for completing the salary statement or pension statement and questions and answers on the salary statement

The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".

Tax folder 2023

The tax documentation team has published the "tax folders" for the 2023 tax period.

Value added tax law with changes from 2025

The Value Added Tax Act (VATA) will be amended due to the tax rate increase on January 1, 2024 and the partial revision that is expected to come into force on January 1, 2025.

Memorandum of Understanding on the DTA between Switzerland and Liechtenstein

The State Secretariat for International Financial Matters (SIF) has announced the conclusion of a new Memorandum of Understanding between Switzerland and Liechtenstein.

Encrypted sending of rulings via IncaMail

On December 19, 2023, the FTA amended Communication No. 11 of April 29, 2019 on the formal procedure for tax rulings.

Withholding tax according to DBA

The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.

FTA publishes withholding tax rates 2024

The Federal Tax Administration (FTA) published various withholding tax rates for 2024 on December 13 and 14, 2023.

FTA publishes notice of receipt for FATCA agreement

On December 12, 2023, the Federal Tax Administration (FTA) reported the receipt of group requests in accordance with Art. 12 para. 1 of the FATCA Agreement.
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The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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