Withholding tax: certificate for employment relationships during the year for employees resident in France
On January 30, 2025, the FTA published the certificate for employment relationships during the year for employees resident in France together with the associated explanations.
Tax information dossier: Update of the article "Principles of value added tax"
The article "Principles of VAT" from the tax information dossier has been updated.
Federal Council opens consultation on the exchange of information on OECD minimum taxation
On January 29, 2025, the Federal Council opened the consultation on the exchange of information regarding OECD minimum taxation.
FTA publishes new VAT sector information 27 Electronic platforms
On January 28, 2025, the FTA published the new VAT sector information 27 Electronic platforms.
Reserves from capital contributions - update of the annual change
On January 27, 2025, the FTA updated the figures on capital contributions, repayments and other changes.
Tax-recognized interest rates 2025 for advances or loans in Swiss francs and foreign currencies
On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.
Tax information dossier: FTA publishes English article "Transfer pricing"
The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.
FTA publishes circular no. 32a: Reorganization of corporations and cooperatives
On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".
FTA publishes adjustments to VAT practice
On January 14, 2025, the Federal Tax Administration (FTA) published adjustments to VAT practice.
FTA - Circular no. 212: Information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2025)
The Federal Tax Administration (FTA) has published Circular No. 212 "Information sheets for withholding tax and overviews of double taxation agreements" (as at 1.1.2025).
VAT online obligation
As of January 1, 2025, all companies subject to VAT must file their VAT online via the ePortal.
Annual review of international financial and tax issues 2024
On January 9, 2025, the State Secretariat for International Financial Matters (SIF) published its Annual Review of International Financial and Tax Matters 2024. In it, it lists the most important events for Switzerland in the area of international financial and tax issues.
FTA updates tax policy proposals and initiatives
The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.
Memorandum of Understanding between Switzerland and the USA
On January 8, the SIF published the Memorandum of Understanding dated December 5, 2024 regarding the eligibility of certain US and Swiss pension funds to claim treaty benefits pursuant to Art. 10 para. 3 DTA CH-USA.
Military service levy: annual average rates 2024
On January 7, 2025, the FTA published the annual average exchange rates for the conversion of income earned in foreign currency in accordance with Article 20 EPIO for the assessment of the substitute levy for the substitute year 2024.
Denomination of capital in functional foreign currency: exchange rates in calendar year 2024 or as at 31.12.2024
On January 7, 2025, the FTA published exchange rates for the calendar year 2024 and as at December 31, 2024 for companies with capital denominated in functional foreign currency.
FTA publishes imputed interest rate on the security equity 2025
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.
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.
Changes to value added tax from January 1, 2025
The partially revised VAT Act and the VAT Ordinance and various other important changes have been in force since 1.1.2025. Further information and clarifications have been published on selected topics.
Increase in tobacco tax as of January 1, 2025
The Federal Office for Customs and Border Security has amended Directive R-120-3 "Cross-border traffic in tobacco, manufactured tobacco products and substitute products" as of January 1, 2025.
Dossier tax information "Inheritance and Gift Taxes" updated
On December 18, 2024, the article "Inheritance and gift taxes" from the tax information dossier of the Federal Tax Administration (FTA) was updated.
Updating the instructions for completing the salary statement or pension certificate
The Federal Tax Administration (FTA) has updated the "Instructions for completing the salary statement or pension certificate".
Publication of the taxable income components of life annuity insurance policies in accordance with the VVG
In view of the entry into force of the Federal Act of June 17, 2022 on the Taxation of Life Annuities and Similar Forms of Pension Provision on January 1, 2025, the Federal Tax Administration (FTA) published the taxable income shares of life annuity insurance policies in accordance with the ICA (see Art. 22 para. 3 let. a and b DBG) on December 18, 2024.
Tax folder 2024
The tax documentation team has published the "tax folders" for the 2024 tax period.
Withholding tax 2025 - new publications
The Federal Tax Administration (FTA) has published various documents on withholding tax 2025.
