WAK of the National Council narrowly approves parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds

In its press release of 18 August 2021, the WAK of the National Council informed about the narrow approval of the parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds".

WAK of the National Council finally stops work on draft 3 of parliamentary initiative 09.503 "Abolish stamp duty and create jobs".

According to a media release by the WAK of the National Council, work on the draft, which was sent out for consultation in 2020 and provided for the abolition of the turnover tax on foreign securities and the tax on property and asset insurance, will be discontinued in favour of other dossiers such as the withholding tax reform or the abolition of the issue tax on equity capital.

WAK of the National Council supports the draft of the withholding tax reform by a large majority

In its media release of 18 August 2021, the WAK of the National Council provided information on the withholding tax reform bill.

Federal Council adopts dispatch on social security agreement with Tunisia

On 18 August 2021, the Federal Council referred the Dispatch on the approval of the Agreement on Social Security between Switzerland and Tunisia to Parliament.

FTA publishes material adjustments regarding publications on the VAT Act (13 August 2021)

On 13 August 2021, the Federal Tax Administration (FTA) made material adjustments regarding publications on the Value Added Tax Act in the areas of the supply of meals and subsidies.

Application of the most-favoured-nation clause according to the protocol of the double taxation agreement between Switzerland and India

In its communication of 13 August 2021, the State Secretariat for International Financial Matters (SIF) provides information on the changes to dividend taxation due to the application of the most-favoured-nation clause in the DTA CH-IN.

FTA publishes circular concerning professional expense allowances and remuneration in kind 2022

On 13 August 2021, the Federal Tax Administration (FTA) published the circular "Professional expenses lump sums and remuneration in kind 2022 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2022".

Federal Council adopts dispatch on new cross-border commuter agreement with Italy

At its meeting on 11 August 2021, the Federal Council adopted the dispatch on the new cross-border commuter agreement between Switzerland and Italy.

Federal Council approves new social security agreement between Switzerland and the United Kingdom

The Federal Council approved a new social security agreement between Switzerland and the United Kingdom on 11 August 2021.

Federal Council opens consultation for the renewal of the technical infrastructure of the Heavy Vehicle Fee (HVF)

At its meeting on 11 August 2021, the Federal Council opened the consultation procedure for the renewal of the technical infrastructure of the heavy vehicle charge (HVF).

Turnover limit for VAT exemption of associations should not be increased

At its meeting on 11 August 2021, the Federal Council adopted its statement for the attention of the WAK-N and, in it, speaks out against a further exemption of sports and cultural associations as well as non-profit institutions from VAT.

Updating of the publication "Tax folder" (August 2021)

The FTA has published four new tax folders for legal entities, which provide an overview of the cantonal implementations of individual measures introduced under the STAF.

FDF - The reporting procedure for natural persons will not be pursued further

Based on the findings of a working group, the FDF decided on 5 August 2021 not to pursue the idea of a new reporting procedure for natural persons for withholding tax.

Overview of amendments to laws and ordinances with entry into force in the years 2022-2024 (July 2021)

The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances that will come into force in 2022-2024.

Switzerland and Ethiopia sign a double taxation agreement

On 29.07.2021, Switzerland and Ethiopia signed an agreement to avoid double taxation in the area of taxes on income. Before the agreement can enter into force, it must still be approved by the parliaments of both countries.

The FTA has updated the statistics on the capital contribution principle (July 2021)

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 June 2021.

Canton of Zurich - Value-added compensation: New enforcement bill for communes

Since 1 January 2021, the canton has levied the value-added compensation on single-zoned areas. The communes can levy the tax on conversions and upgrades. The Office for Spatial Development has expanded its range of working aids for municipalities and planning offices with two templates.

FTA publishes material adjustments concerning publications on the VAT Act (15 July 2021)

On 15 July 2021, the Federal Tax Administration (FTA) made material adjustments regarding publications to the Value Added Tax Act in the area of optometry and doctors TARMED.

Switzerland and Japan sign protocol of amendment to double taxation agreement

On 16 July 2021, Switzerland and Japan signed an amendment protocol to the double taxation agreement that implements the minimum standards under BEPS.

Federal Councillor Ueli Maurer at the meeting of G20 finance ministers and central bank governors

On 16 October 2020, Federal Councillor Ueli Maurer met with the Cantonal Government of Ticino and informed about the latest exchange with the Italian Ministry of Finance on the agreement with Italy on the taxation of cross-border commuters.

New Form 12 FL for the declaration of the insurance stamp by Liechtenstein policyholders

A new Form 12 FL concerning the self-declaration of stamp duty on insurance premiums / insurance with a foreign insurer by Liechtenstein policyholders was published on 9 July 2021.

FTA publishes VAT statistics 2018

The FTA published the 2018 VAT statistics on 8 July 2021.

FTA publishes drafts of the VAT practice statement: services to air carriers

The FTA posted a first draft of the VAT practice on its website on 6 July 2021.

SIF Explanatory Notes on the German Tax Relief Procedure DTA-D for Income from Rights Registered in Germany

On 02 July 2021, the State Secretariat for International Financial Matters (SIF) published explanatory notes on the German tax relief procedure DTA-D for income from rights registered in Germany.

Memorandum of Understanding with Chile

On 29 March, Switzerland and Chile concluded a mutual agreement on the amendment of the double taxation 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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