FTA - Publications on the Value Added Tax Act MWSTG
On 7 May 2021, the Federal Tax Administration (FTA) posted material adjustments re: Covid 19 contributions to the Value Added Tax Act (VAT Act).
ESTV - VAT online billing is a success story
The Swiss Federal Tax Administration (FTA) continues to expand its online applications. The announced switch from paper invoicing to online invoicing will take place on 1 January 2021.
FTA publishes drafts of its VAT practice statement: Subsidies and donations - Measures based on Covid-19
The FTA posted initial drafts of the VAT practice on its website on April 27, 2021.
Renewed consultation agreement with Germany on taxation of cross-border workers and state benefits
Germany and Switzerland have amended the consultation agreement again with the date 27 April 2021.
Dossier tax information "Wealth tax of natural persons" updated
On 27 April 2021, the FTA updated the information "Wealth tax for natural persons" from the Tax Information dossier.
FTA publishes FATCA final rulings (II)
On 30 April 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Federal fiscal revenues 2020
The statistics published by the Federal Tax Administration (FTA) on 27 April 2021 provide information on the federal government's fiscal revenues in 2020 and on the chronological development of legislation.
Annual financial statements and activity report 2020
On 22 April 2021, the Federal Tax Administration (FTA), as the collection agency for the business tax on radio and television, published its annual financial statements in this regard, as well as an activity report for 2020.
FTA publishes activity report 2020
The Federal Tax Administration (FTA) published its 2020 Activity Report on April 22, 2021.
Federal Council adopts dispatch on reform of withholding tax
The Federal Council wants to strengthen Switzerland as a location for the debt capital market and for group financing activities in all sectors.
The FTA has updated the statistics on the capital contribution principle (March 2021)
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 31 March 2021.
Entry into force of the double taxation agreements with Brazil and Saudi Arabia
The double taxation agreement (DTA) in the area of taxes on income between Switzerland and Brazil entered into force on 16 March 2021 and the DTA with Saudi Arabia in the area of taxes on income and wealth entered into force on 1 April 2021. Both DTAs will be effective from 1 January 2022.
Selected parliamentary business in the field of taxation at the federal level (7 April 2021)
The Federal Tax Administration updated the selected parliamentary business in the federal tax area on April 7, 2021.
Payment of VAT credits
The Federal Tax Administration has decided to pay out VAT credits within 30 days (previously: 60 days).
Visit of the French Minister of Economy and Finance to Bern
Finance Minister Ueli Maurer received French Economy and Finance Minister Bruno Le Maire for a working meeting in Bern on 31 March 2021.
FTA publishes drafts of its VAT practice statement: Subsidies and donations - Measures based on Covid-19
The FTA posted an initial draft of the VAT practice on its website on April 1, 2021.
FTA updates the "Cantonal Gazette" publication
On March 25, 2021, the publication Canton Gazette was supplemented with the Canton Covid 19 measures related to professional expense deductions.
Notice from the Cantonal Tax Office Zurich regarding professional expenses and Corona in the 2021 tax period
On 26 March 2021, the Zurich Cantonal Tax Office published a notice stating that for 2021, as for 2020, dependent employees can claim their professional expenses as if there had been no measures to combat the Corona pandemic.
Updating of the publication "Steuermäppchen
The March 24, 2021, publication Tax Folders was amended to include Covid-19 measures related to professional expense deductions.
FTA publishes material adjustments regarding publications on the VAT Act (22 March 2021)
The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on March 22, 2021.
FTA now sends out invoices for the Radio TV corporate tax in QR format
On 22 March 2021, the FTA announced that it was implementing the new invoice standard. The invoice for the business tax Radio TV will be sent as a QR invoice.
FTA publishes communications on FATCA group requests
On 23 March 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
FTA extends flat-rate taxation for the private use of business vehicles
On 17 March 2021, the FTA published the amendment to Art. 5a of the Professional Costs Ordinance.
Taxation of capital benefits in the Canton of Zurich
The taxation of lump-sum benefits on withdrawals from the pension fund or the third pillar will be reduced in the canton of Zurich from the beginning of 2022 in order to take account of higher life expectancy and lower conversion rates in occupational pension provision.
Memorandum of Understanding between Switzerland and France
In view of the fact that the measures to combat the spread of COVID-19 are still topical, Switzerland and France have agreed that the mutual agreement signed on 13 May 2020 should remain in force until 30 June 2021.
