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.
FTA publishes notices on FATCA group requests (June 2021)
On 28 June 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.
Selected parliamentary business in the tax area at federal level (July 2021)
The Federal Tax Administration has updated the selected parliamentary business in the tax area at federal level on 1 July 2021.
Federal Councillor Ueli Maurer meets finance ministers in Dublin and Budapest
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.
Federal Council approves adjustment of customs tariff from 1 January 2022
The revision of the internationally harmonised list of goods of the World Customs Organisation (WCO) requires an adjustment of the Swiss customs tariff. The Federal Council approved this at its meeting on 30 June 2021.
Consultation agreement between Switzerland and Germany
On 22 June 2021, Germany and Switzerland announced that the mutual agreement on the taxation of international workers would be extended until 30 September 2021. The parties will then consult again in due course.
New edition of the brochure "The Swiss tax system
The brochure "The Swiss Tax System" was updated on 22 June 2021. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.
Unified interest rates for late payment and compensation on levies and taxes from 2022 onwards
On 25 June 2021, the Federal Department of Finance (FDF) published the Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance), which standardises interest rates from 1 January 2022.
