FTA media release on investing in the future: tax proposals as an overall concept to secure the attractiveness of a location
On 21 December 2021, the FTA announced that Switzerland must make great efforts to maintain its attractiveness as a business location.
Dossier on tax information "Cryptocurrency" published
The FTA has published a new article "Cryptocurrency" for the tax information dossier.
VAT: Tax exemption for Covid 19 test and Covid 19 vaccinations
On 29 December 2021, the FTA announced that the tax exemptions for Covid 19 tests and Covid 19 vaccinations (Art. 35 para. 2 lit. o and p VATO) will be extended until 31 December 2022.
FTA publishes tax folder for 2021
The Federal Tax Administration (FTA) posted the tax folders for the 2021 tax period on 29 December 2021.
FTA publishes material adjustments regarding publications on the VAT Act (20 December 2021)
On 20 December 2021, the FTA published material adjustments concerning the publications on the subject of pharmacists on the website.
Federal Council opens consultation on the automatic exchange of information with twelve other partner states
At its meeting on 3 December 2021, the Federal Council opened the consultation on the introduction of the automatic exchange of information on financial accounts (AEOI) with twelve additional states and territories.
FTA publishes various information on withholding tax 2022
On 13 October 2021, the Federal Tax Administration (FTA) published the documents "Information Points for Withholding Tax, Withdrawal Commissions and Church Tax 2022" and the "Overview of Withholding Tax Rates for Pension Benefits 2022".
FTA publishes updated working paper on cryptocurrencies and ICOs/ITOs
The FTA has updated its working paper on cryptocurrencies and initial coin/token offerings (ICOs/ITOs) as a subject of wealth, income and profit tax, withholding tax and stamp duties. It reflects the state of practice as of the end of 2020.
FTA publishes final rulings dated 16 December 2021 on the FATCA agreement
On 16 December 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Article 5 number 3 litera b FATCA Agreement.
Private share of business vehicle for VAT
In the case of direct federal tax, the flat rate for the taxation of the private use of business vehicles will be increased from the current 0.8% to 0.9% as of 1 January 2022. According to the FTA, this flat rate must also be applied to the VAT declaration from this date.
FTA publishes withholding tax rates 2022
On December 9, 2021, the Federal Tax Administration (FTA) published the 2022 withholding tax rates or the corresponding rate files, if already available.
Memorandum of Understanding between Switzerland and France
On 7 December, SIF announced that the mutual agreement between Switzerland and France of 13 May 2020 on the taxation of cross-border workers who work in the home office as a result of measures to combat Covid-19 will remain in force until 31 March 2022. Unless terminated by either party, it will then remain in force until 30 June 2022.
Entry into force of the amendment protocols of three DTAs (Cyprus, Malta, Liechtenstein)
The protocols of amendment to the DTAs with Cyprus, Malta and Liechtenstein have entered into force. Most of the amendments will apply from January 1, 2022, but some will already apply from the date of entry into force.
FTA publishes communications on FATCA group requests
On 30 November 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.
Consultation agreement between Switzerland and Germany
On 30 November 2021, SIF announced that the consultation agreement between Switzerland and Germany of 11 June 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic will not be terminated until at least 31 March 2022.
FTA publishes legislative and ordinance amendments 2022-2024
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties.
Update of the overview on the extent of the relief concerning the agreement with Portugal
The State Secretariat for International Financial Matters (SIF) has updated the overview of the effects of the agreement (extent of relief) concerning Portugal.
Dossier on tax information "Reference procedure for direct taxes" updated
The article "Reference procedure for direct taxes" from the dossier Tax Information has been updated.
Federal Council wants to make the taxation of life annuities more flexible
At its meeting on 24 November 2021, the Federal Council decided to flexibly adjust the taxation of life annuities to the investment conditions.
More than 400,000 companies registered with VAT
The statistics show a new record for the number of taxable persons registered in the VAT register.
Federal Councillor Ueli Maurer meets Russian Finance Minister Anton Siluanov
Federal Councillor Ueli Maurer met the Russian Finance Minister Anton Siluanov in Bern on 19 November 2021. One of the topics discussed was the revision of the existing double taxation agreement demanded by Russia.
FTA publishes final ruling on the FATCA agreement
On 19 November 2021, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Federal Council responds to various tax proposals
At its meeting on 17 November, the Federal Council responded to various tax proposals.
Switzerland and Armenia sign Protocol of Amendment to the Double Taxation Agreement
Switzerland and Armenia signed a Protocol of Amendment to the corresponding DTA on 12 November 2021. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements as well as the international standard in matters of information exchange.
Federal Council adopts dispatches on amendments to the DTAs with Japan and Northern Macedonia
The Dispatches on the Protocols of Amendment to the DTAs with Japan and Northern Macedonia were adopted by the Federal Council on 17 November 2021.
