FTA publishes material adjustments regarding publications on the VAT Act (10 December 2020)
On 10 December 2020, the Federal Tax Administration (FTA) posted material adjustments concerning the following publications on the Value Added Tax Act (VATA).
FTA updates dossier on tax information "Main features of the Swiss tax system".
On 17 December 2020, the FTA updated the article "Main features of the Swiss tax system" from the Tax Information dossier.
Memorandum of Understanding with the Philippines
The State Secretariat for International Financial Matters SIF has concluded a mutual agreement with the Philippines on the recognition and provision of Philippine tax residency certificates. This agreement will enter into force on 10 December 2020.
FTA launches "VAT statement easy
The Federal Tax Administration (FTA) is further expanding its online applications. From 1 January 2021, 12:00 noon, online billing without an account will also be possible.
FTA publishes Circular "Changes in the Cantonal Supervision Division as of 1 January 2021" (2-188-DV-2020-d)
The FTA has published the circular "Mutations in the Cantonal Supervision Division as of 1 January 2021".
FTA publishes report "Development of the corporate tax burden in Switzerland from 2003 to 2020: Analysis at the municipal level".
The FTA has published the report "Development of the corporate tax burden in Switzerland from 2003 to 2020: Analysis at the municipal level".
FTA - Access to penal decisions of the FTA
Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.
FTA publishes communications on FATCA group requests
On 1 December 2020, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12 paragraph 1 of the FATCA Act.
Consultation agreement with Germany on cross-border workers and state support services extended
On 3 December 2020, the State Secretariat for International Financial Matters (SIF) extended until 31 March 2021 the consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state benefits.
Memorandum of Understanding with France on the taxation of cross-border workers in the home office extended
The State Secretariat for International Financial Matters (SIF) reported on 3 December 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 March 2021.
Federal Council is against the widespread abolition of stamp duties
The Commission for Economic Affairs and Taxes (WAK-N) has proposed further steps to abolish stamp duties. These were rejected by the Federal Council at its meeting on 18 November 2020. However, it supports the demand to abolish the emissions tax. It also wants to abolish the turnover tax on domestic bonds as part of the planned withholding tax reform.
Selected parliamentary business in the tax area at federal level (November 2020)
The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level
FTA publishes technical information on voluntary choice of the highest tariff level RTV
The FTA has published technical information on the voluntary choice of the highest tariff level RTV by banks and insurance companies.
Entry into force of changes in tax laws and regulations and summary tables for the years 2021-2023
The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
FTA publishes circular "Withholding tax rates 2021
The Federal Tax Administration (FTA) has published the circular "Withholding Tax Rates 2021".
ESTV - Agreement on mutual understanding between Switzerland and Austria
The State Secretariat for International Financial Matters SIF reported on 12 November 2020 the conclusion of a new Memorandum of Understanding between Switzerland and Austria on the implementation of Article 25 paragraph 5 (arbitration).
Federal Council adopts dispatches on the amendments to the DTAs with Liechtenstein, Malta and Cyprus
On 11 November 2020 the Federal Council adopted the Dispatches on the Protocols of Amendment to the double taxation agreements (DTAs) with Liechtenstein, Malta and Cyprus.
Federal Council approves definitive compensation payments concerning the financial equalisation for 2021
The Federal Council approved the compensation payments at its meeting on 11 November 2020.
Federal Council puts revised law and ordinance on AIA into force
At its meeting on 11 November 2020, the Federal Council approved the amendment to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AIAV) and, together with the Federal Act (AIAG), put it into force on 1 January 2021.
Tax information dossier "Family taxation" updated
On 5 November 2020, the FTA updated the article "Family Taxation" from the tax information dossier.
EFD launches new "ePortal" online platform
The Federal Department of Finance (FDF) is launching the "ePortal" online platform on 2 November 2020.
Federal Council adopts dispatch on the Federal Act on the Implementation of International Agreements in the Tax Field
On 4 November 2020, the Federal Council adopted the dispatch on the totally revised Federal Act of 1951 on the Implementation of Interstate Agreements of the Confederation for the Avoidance of Double Taxation (new: StADG).
FTA publishes tax statistics on natural and legal persons 2017
On 30 October 2020 the FTA published the 2017 tax statistics.
Finance Directorate of the Canton of Zurich adapts its directive on the payment of state and municipal taxes
The directive newly defines which fees and costs can be charged by the municipal tax offices in the reference procedure.
FTA publishes circular "Information sheet on withholding tax on substitute income
On 29 October 2020, the Federal Tax Administration published the circular "Instruction sheet on the withholding tax on substitute income" (2-186-D-2020-e). This leaflet has been completely revised in the course of the provisions on the revision of withholding tax that will come into force on 1 January 2021.
