List of recognised providers for pillar 3a published
On 8 March 2021, the Federal Tax Administration published the circular "List of providers of recognised tied pension products (pillar 3a), as at 31 December 2020".
Updated publication on the tax rate and tax rate
The article "Tax rate and tax rate" from the Tax Information dossier has been updated to 1 January 2021.
Zurich publishes media release on the tax burden of the middle class
Zurich residents with a gross income of between CHF 60,000 and 200,000 benefit from below-average taxation compared with the rest of Switzerland. This is shown by the latest tax burden monitor of the Finance Directorate.
FTA publishes legislative and ordinance amendments 2022-2024
The Federal Tax Administration (FTA) has updated the lists of legislative and ordinance amendments relating to direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments in which the FTA is significantly involved or for whose implementation it is responsible.
Dossier on tax information "Personal income tax" updated
On 25 February 2021, the "Individual income tax" dossier was updated from the Federal Tax Administration (FTA) tax information dossier.
FTA publishes info and blog posts on 25 years of VAT
Value added tax (VAT) was introduced in Switzerland on 1 January 1995. The Federal Tax Administration (FTA) is using the anniversary as an opportunity to pay tribute to the development of VAT. The anniversary page offers various articles on the subject of 25 years of VAT.
Federal Council opens consultation on tonnage tax
At its meeting on 24 February 2021, the Federal Council opened the consultation on the Federal Act on the Tonnage Tax on Sea-going Ships. An introduction in Swiss tax law would be a targeted means of ensuring the competitiveness of Switzerland as a business location in the area of maritime shipping companies.
FTA publishes material adjustments regarding publications on the VAT Act (19 February 2021)
The Federal Tax Administration (FTA) posted material adjustments to the Value Added Tax Act (VAT Act) on February 19, 2021.
FTA publishes circulars Leaflets on withholding tax and DTA overviews
On 15 February 2021, the Federal Tax Administration (FTA) published fact sheets on withholding tax and overviews of double taxation agreements.
Canton Zurich examines property values
According to a media release dated 11 February 2021, the Finance Directorate of the Canton of Zurich is having the development of property values in the Canton of Zurich thoroughly clarified.
FTA publishes drafts on the practice definition VAT: Covid-19 and on tax succession / liability
The Federal Tax Administration (FTA) published initial draft practice determinations in the Consultative Panel on February 2, 2021.
The FTA has updated the statistics on the capital contribution principle (December 2020)
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 31 December 2020.
Canton of residence responsible in future for withholding tax on heirs
An amendment to the Ordinance on Withholding Tax is due to come into force on 1 January 2022, under which the heirs of an inheritance that has not yet been distributed will be able to reclaim withholding tax on inheritance income in their canton of residence (previously: last canton of residence of the deceased).
Expert group formulates tax fields of action
The group of experts on Switzerland as a tax location, which is made up of various representatives of the Confederation, the cantons and the business community, has formulated 16 fields of action in which it sees potential for tax improvements in Switzerland.
Canton of Zurich - Tax return 2020 now completely online
The 2020 online tax return for individuals can now be submitted without a signature and all supporting documents can be uploaded.
Canton of Zurich - The tax office has published information sheets on withholding tax in the Zurich tax booklet
On the occasion of the withholding tax revision coming into force at the beginning of 2021, the Cantonal Tax Office Zurich has adapted or newly issued various information sheets.
FTA publishes FATCA final rulings
On 29 January 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Tax-approved interest rates 2021 for advances or loans in Swiss francs and foreign currencies
The Swiss Federal Tax Administration (FTA) has published the tax-approved interest rates for advances or loans in Swiss francs and foreign currencies for 2021.
Technical information "Withholding tax according to DBA" has been updated
The FTA has updated the overviews of the countries with which the agreements contain abuse provisions, concerning tax relief for Swiss dividends and interest as well as treaty limitations on foreign taxes.
FTA updates the publication "Tax burden in an international comparison".
On 22 January 2021, the Federal Tax Administration (FTA) updated the publication "Tax burden in international comparison" and made the 2020 version available.
FTA publishes notice on the taxation of non-cash expenses for collective investment schemes
Based on various ruling requests, the FTA sets out when a non-cash contribution in the form of taxable deeds exists and thus fleshes out Circular No. 24.
FTA updates guidance on the standard for AEOI in tax matters
The FTA has updated the guidance on the standard for the automatic exchange of information in tax matters.
FTA updates dossier on tax information "Military service levy
On January 14, 2021, the FTA updated the article "Military Service Tax" from the Tax Information file.
Selected parliamentary business in the tax area at the federal level (January 2021)
The Federal Tax Administration has updated the selected parliamentary business in the federal tax area as of January 7, 2021.
"VAT statement easy" is online
The "VAT statement easy" application is online and replaces the previous VAT statement on paper and supplements the existing online statement on the FTA SuisseTax portal.
