Annual financial statements and activity report 2019 of the FTA on the RTVA
The FTA, as the body responsible for collecting the corporate tax on radio and television, has published its annual accounts and an activity report for 2019.
FTA publishes statistics on the capital contribution principle (21 April 2020)
On 21 April 2020, the Federal Tax Administration published statistics on the capital contribution principle (capital contributions, repayments and other changes) as at 31 March 2020.
FTA publishes 2019 activity report
The Federal Tax Administration (FTA) published its 2019 Activity Report on 17 April 2020.
ESTV - Taxation of compensation for loss of earnings due to corona
On 6 April 2020, the Swiss Federal Tax Administration published the Circular on the tax treatment of benefits under the Ordinance on Measures for Loss of Earnings in Connection with the Coronavirus.
FTA publishes material adjustments concerning publications on the VAT Act (7 April 2020)
On 7 April 2020, the Swiss Federal Tax Administration (FTA) published material adjustments concerning the publications on the Value Added Tax Act (VAT Act).
Federal Council wants to strengthen debt capital market with tax reform
On 3 April 2020, the Federal Council adopted a consultation bill to strengthen the debt capital market in Switzerland and to close a security gap in the withholding tax.
Federal Council wants to align taxation of life annuities with interest rates
On 4 April 2020, the Federal Council adopted a consultation bill that aims to adjust the taxation of life annuities.
Selected parliamentary business in tax matters at federal level (March 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 updates dossier "Taxation of real estate gains
The Documentation and Tax Information team has updated the "Taxation of Real Estate Gains" dossier in cooperation with the Legal/Data Processing Department.
FTA publishes measures and circulars due to coronavirus
On 26 March 2020, the Federal Tax Administration (FTA) published measures due to the coronavirus, referring to the package of measures adopted by the Federal Council. On 24 March 2020, it also issued a corresponding circular concerning payment facilities for direct federal tax.
ESTV and various cantons react to coronavirus
The FTA informs that in the event of a telephone line overload, the e-mail channel should be used first (contact FTA), as this type of communication can be handled more quickly.
Federal Council approves coronavirus package
At its meeting on 20 March 2020, the Federal Council approved various measures to cushion the economic consequences of the coronavirus.
Publication of the drafts of the practice definitions of the VAT Department (10 March 2020)
On 10 March 2020, the Federal Tax Administration (FTA) published the draft of practical adjustments to the VAT Act on tourism taxes.
Federal Council has adopted a dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly
At its meeting on 6 March 2020, the Federal Council adopted the dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly" (unofficially "99% initiative").
"ESTV SuisseTax": another milestone reached
In the meantime, more than 200,000 taxpayers have already registered on the "ESTV SuisseTax" portal and calculate VAT electronically. The FTA interprets this as a welcome development in the field of digitising VAT declarations and underlines the generally increasing acceptance of online VAT invoicing.
ESTV - new dossier tax folder "Money game winnings
On 4 March 2020, the Documentation and Tax Information Team has published a new tax folder for individuals entitled "Money Game Winnings". It provides an overview of the taxation of individual winnings from participation in cash games, tax allowances and tax-free allowances of the Confederation and the cantons.
FTA - Key figures on international administrative assistance
On 27 February 2020, the Federal Tax Administration updated the key figures for international administrative assistance in 2019.
Radio TV and VAT Group corporate tax
Companies under uniform management can form a VAT group for the declaration of value added tax (VAT).
Surplus in the federal budget 2019
The federal budget ends the year 2019 with a high ordinary surplus of CHF 3.1 billion.
Invoices for the corporate tax on radio and TV
The first invoices for the corporate tax on radio and TV for the year 2020 are currently being received by the companies subject to the tax.
Legal opinion on the collection of tax data from the cantons
The FTA and the FSO have commissioned a legal opinion on the collection of tax data from the cantons. The legal opinion concludes that the Confederation has the legal basis to obtain direct tax data from the cantonal tax authorities.
Specialised information concerning the levy on radio and television "Associations of autonomous community services
Autonomous departments of the same municipality can merge to form a taxable entity. Consequently, only the merger is liable to pay the corporate tax (Art. 70 para. 2 RTVA) and not the individual members.
FTA publishes circular "List of surrenderable pillar 3b endowment insurance policies" (as of 31 December 2019)
On 18 February 2020, the Federal Tax Administration published the circular "List of surrenderable pillar 3b endowment insurance policies, as at 31 December 2019".
FTA publishes circular "List of providers of recognised pension products for tied pension provision (pillar 3a)" (as of 31 December 2019)
On 17 February 2020, the Swiss Federal Tax Administration published the circular "List of providers of recognised pension products of tied pension provision (pillar 3a), as at 31 December 2019".
FTA publishes information on representative liability
On 10 February 2020, the Federal Tax Administration (FTA) published information on the liability of representatives for VAT.
