ESTV - VAT online billing will become standard
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 material adjustments concerning publications on the VAT Act (23 June 2020)
On 23 June 2020, the Swiss Federal Tax Administration (FTA) published material adjustments concerning the publications on the Value Added Tax Act (VAT Act).
FTA publishes revised guidelines for future taxable persons
The Federal Tax Administration (FTA) has revised the publication "Guide for future taxpayers". It provides an overview of the assessment of income and wealth taxes for individuals.
Block chain and distributed ledger technology: No changes to tax law
At its meeting on 19 June 2020, the Federal Council took note of the report on a possible need to adapt tax law in the area of block chaining. The report comes to the conclusion that there is no need for specific legislative adjustments in tax law.
Memorandum of Understanding between Switzerland and Italy concerning COVID-19 measures
On 20 June 2020, the State Secretariat for International Financial Matters (SIF) reported the conclusion of a new memorandum of understanding between Switzerland and Italy concerning COVID-19 measures.
Federal Council opens consultation on the partial revision of the VAT Act and the VAT Ordinance
At its meeting on 19 June 2020, the Federal Council opened the consultation procedure on the partial revision of the Value Added Tax Act (MWSTG) and the Value Added Tax Ordinance (MWSTV). Against the background of the further development of VAT in the digitalised and globalised economy, it proposes, among other things, comprehensive taxation of mail order platforms and simplification of invoicing for SMEs. The proposal also implements other parliamentary proposals.
Consultation agreement with Germany on the taxation of cross-border workers and state support services
On 11 June 2020, the State Secretariat for International Financial Matters SIF concluded a new consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state support services.
National Council adopts motion "Enabling purchases under Pillar 3a
In its session of 2 June 2020, the National Council adopted the motion "Enabling Pillar 3a purchases".
National Council rejects amendment of the Customs Tariff Act
In its session of 4 June 2020, the National Council rejected the amendment of the Customs Tariff Act (abolition of industrial tariffs).
Council of States approves regulation of VAT refund
At its meeting on 3 June 2020, the Council of States approved the regulation of VAT refunds.
Council of States approves various double taxation agreements
At its meeting on 4 June 2020, the Council of States approved various double taxation agreements (DTAs).
Council of States adopts adjustments to the exchange of information (AIA)
In its meeting on 4 June 2020, the Council of States adopted the adjustments to the exchange of information (AIA).
SIF updates tax relief tables for various countries (4 June 2020)
On 4 June 2020, the State Secretariat for International Financial Matters (SIF) updated the overviews of tax relief for various countries (Foreign withholding taxes per country).
ESTV - Dossier Tax Information: "Applicable Taxes
On 29 May 2020, the Federal Tax Administration (FTA) updated the article "Current Taxes" from the Tax Information dossier.
Selected parliamentary business in the tax area at federal level (May 2020)
On 29 May 2020, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level
FTA publishes material adjustments concerning publications on the VAT Act (29 May 2020)
On 29 May 2020, the Swiss Federal Tax Administration (FTA) published material adjustments concerning the publications on the Value Added Tax Act (VAT Act).
Automatic exchange of information on financial accounts - Federal Council publishes the audit report on 33 partner states
On 20 May 2020, the Federal Council submitted the audit report on the standard-compliant implementation of the Automatic Exchange of Information to the relevant parliamentary commissions (WAK-N and WAK-S) for consultation.
FTA again sends out invoices for the corporate tax on radio and television
On 18 May 2020, the Federal Tax Administration (FTA) announced that the dispatch of invoices for corporate tax on radio and television would be resumed.
Federal Council adopts dispatch on the Federal Act on Electronic Procedures in Tax Matters
On May 20, 2020, the Bundesrat passed a bill to digitize tax procedures.
Consultation agreement with Germany on the taxation of railway staff
On 13 May 2020, the State Secretariat for International Financial Matters SIF concluded a new consultation agreement between Switzerland and Germany on the taxation of railway personnel.
Consultation agreement with France on the taxation of frontier workers in the case of tele- or home-office work
On 14 May 2020, the State Secretariat for International Financial Matters SIF reported the conclusion of a new consultation agreement between Switzerland and France on the taxation of cross-border commuters in the case of teleworking or home office work.
New online control computer of the ESTV
Since 12 May 2020, individual tax calculations, historical tax burden statistics and cantonal tax data can be generated interactively with the new online tool of the Federal Tax Administration (FTA).
ESTV - Dossier Tax Information: Penalties for direct taxes / additional taxation
On 7 May 2020, the Swiss Federal Tax Administration (FTA) updated the article "Penal Provisions for Direct Taxes" from the Tax Information dossier and published a new article on "Post-taxation".
Federal fiscal revenues 2019
The statistics published on 27 April 2020 by the Federal Tax Administration (FTA) provide information on the federal government's fiscal revenues in 2019 and the chronological development of legislation.
Publication of the drafts of the practical definitions of the VAT Department (28 April 2020)
On 28 April 2020, the Federal Tax Administration (FTA) published the draft Practical Adaptations to the VAT Act, topic: Tax assessment.
