Canton of Zurich - no compensation for cold progression 2022/2023
On 16 June 2021, the Finance Directorate of the Canton of Zurich announced that the rates and deductions for income and wealth tax will not be adjusted for inflation, as this has been negative since 2012.
Mutual agreement on arbitration pursuant to Art. 24, para. 5 of the DTA with the United Kingdom
On 16 June 2021, Switzerland and the United Kingdom concluded a mutual agreement on the conduct of arbitration proceedings in accordance with Art. 24 para. 5 of the DTA between Switzerland and the United Kingdom.
FTA - Instruction on the correct submission of applications for the refund of foreign withholding tax to collective investment schemes
On 17 June 2021, the FTA published the new directive on how to submit applications for the refund of foreign withholding tax to collective investment schemes.
Memorandum of Understanding between France and Switzerland
On 16 June 2021, France and Switzerland announced that the Memorandum of Understanding on the taxation of international workers would be extended until 30 September 2021.
Strengthening Switzerland as a business location in the context of OECD work
The Federal Council has taken note of the status of the OECD/G20 work on global corporate taxation.
Deduction for health insurance premiums to be increased
The Federal Council proposes to increase the deduction for compulsory health insurance and accident insurance premiums in direct federal tax.
Canton of Zurich - Adjustment of the information sheet on the granting of social deductions and the application of tax rates for families
The canton of Zurich has adapted the information sheet (ZStB No. 34.2) to the new legal calculation.
Update "Current taxes" dossier
The "Current taxes" dossier was updated on 27 May 2021.
Update of the "Personal Tax - Poll Tax" tax folders
The publication Tax folder or the dossier Personal tax - capitation tax was updated on 27 May 2021.
FTA publishes material adjustments regarding publications on the VAT Act (20 May 2021)
On 20 May 2021, the Federal Tax Administration (FTA) posted material adjustments concerning the following publications on the Value Added Tax Act (VATA).
Mutual agreement between Switzerland and the USA on withholding tax exemption for pension plans
The amending protocol to the double taxation agreement between Switzerland and the USA, which was approved on 17 July 2019, provides that dividends to tied pension plans (e.g. pillar 3a) will be exempt from withholding tax from 1 January 2020, provided that they do not control the US company paying the dividends. The new mutual agreement explicitly states what is meant by individual recognised pension plans.
FTA publishes note on effects of the temporary waiver of interest on arrears due to COVID-19 in direct federal taxation
The FTA has published statistical data or a related note by an internal economist on the effects of the temporary waiver of interest on arrears due to COVID-19 for direct federal tax.
Switzerland and Northern Macedonia sign Protocol of Amendment to the Double Taxation Agreement
On 19 May 2021, a Protocol of Amendment to the DTA Switzerland - Northern Macedonia was signed, which implements the minimum standards in DTA matters.
The Federal Council rejects an exemption for Swiss Guardsmen
On 12 May 2021, the Federal Council decided in its meeting not to exempt Swiss Guards from the military service tax for the duration of their deployment in Vatican City.
Low interest in relocation procedures despite relaxed requirements
Under certain conditions, importers may declare the VAT due on the import of goods to the FTA in the periodic VAT statement instead of paying it to the FCA.
Sole proprietorships to be systematically reported to the commercial register authorities
At its meeting of 12 May 2021, the Federal Council took note of the report on the creation of a legal basis in the VAT Act, according to which legal entities subject to entry in the commercial register are systematically reported to the commercial register authorities.
Overview of amendments to laws and ordinances with entry into force in 2022-2024
The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with entry into force in the years 2021-2024.
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).
Canton of Zurich - Adjustment of the fact sheets on the deduction of property maintenance costs and energy-saving measures and updating of the Zurich tax booklet
The leaflet on the tax deductibility of real estate costs and the leaflet on the tax treatment of energy-saving investments were adapted. In addition, other enactments in the Zurich Tax Book were updated.
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.
