FTA publishes VAT Info 19: Tax rate increase as of January 1, 2024
On December 11, 2023, the FTA published VAT Info 19: Tax rate increase as of January 1, 2024 on its website.
Mineral oil tax refunds will be retained
On December 8, 2023, the Federal Council took note of the report on the mineral oil tax refund.
New simplification for electronic VAT invoicing
On December 6, 2023, the Federal Tax Administration (FTA) announced that it will now also enable the submission of correction statements and annual reconciliations via the "MWST-Abrechnung easy" application.
FTA publishes legislative and ordinance amendments 2024-2027 (as at December 2023)
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.
FTA publishes circular no. 50a: Inadmissibility of the tax deduction of bribes
The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.
Tax information dossier: Update of the article "Environmental taxes"
On November 28, 2023, the FTA updated the article "Environmental taxes" from the tax information dossier.
Switzerland and Angola sign a double taxation agreement
On November 30, 2023, Switzerland and Angola signed an agreement to avoid double taxation (DTA) in the area of taxes on income.
Consultation opened on lowering the tax-free limit for travel
In implementation of the 19.3975 Motion FK-N "Improving tax justice in the flow of goods in local border traffic", the FDF is planning to reduce the tax-free limit for goods in tourist traffic from CHF 300 to CHF 150 per person. The consultation on this has been opened.
Memoranda of Understanding between Switzerland and Italy - Telework 2023 / 2024-2025
On November 28, 2023, the SIF reported that the competent authorities in Italy and Switzerland had concluded two memoranda of understanding.
FTA publishes notifications of receipt and final rulings on the FATCA agreement
On November 21, 2023, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Agreement and the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Entry into force of the Protocol of Amendment to the DTA with Tajikistan
According to the SIF communication, the protocol of amendment to the DTA with Tajikistan entered into force on November 2, 2023 and is in principle applicable from this date.
Federal Council adopts dispatch on the amendment of the DTA with Slovenia
On November 22, 2023, the Federal Council adopted the dispatch on the amendment of the DTA with Slovenia.
Federal Council adopts dispatch on supplementary agreement to DTA with France
On November 22, 2023, the Federal Council adopted the dispatch on the approval and implementation of a supplementary agreement to the DTA with France, which in particular regulates the taxation of cross-border teleworking of up to 40% of working hours per year.
Report on reform options for capital and wealth tax
On November 22, 2023, the Federal Council adopted a report concluding that the disadvantages of a capital and wealth tax could be mitigated by shifting tax revenue from wealth and capital tax to income-based taxes.
FTA publishes tax statistics for natural persons and legal entities 2020
The FTA published the 2020 tax statistics on November 16, 2023.
The international automatic exchange of information is to include crypto assets in future
In a joint declaration, around 50 countries, including Switzerland, have committed to the extended international automatic exchange of information in tax matters (AEOI). The extension concerns crypto assets and is to apply from January 1, 2026. The Federal Department of Finance (FDF) will prepare a consultation draft for the implementation of the extended AEOI by the end of June 2024.
Switzerland and Italy agree on permanent tax rules for working from home
On November 10, 2023, Federal Councillor Karin Keller-Sutter and the Italian Minister of Finance and Economy signed a declaration that permanently regulates the issue of taxation of home offices for cross-border commuters.
Federal Council decides to abolish tax exemption on electric vehicles
Electric cars will be subject to automobile tax from January 1, 2024. At its meeting on November 8, 2023, the Federal Council took note of the results of the consultation and approved the amendment to the Automobile Tax Ordinance.
FTA publishes note on the distribution effect of a reform of imputed rental value taxation
In a note dated October 31, 2023, the Federal Tax Administration (FTA) analyzed how a reform of residential property taxation could affect those affected.
Federal Council favors inclusion of taxes in the minimum subsistence level
In a report dated November 1, 2023, the Federal Council generally supports taking taxes into account when calculating the minimum subsistence level under debt enforcement law. However, the new regulation of the calculation should ensure the settlement of tax claims and protect the claims of persons entitled to maintenance under family law.
Consultation opened on the partial revision of the VAT Ordinance
At its meeting on October 25, 2023, the Federal Council opened the consultation on the partial revision of the Value Added Tax Ordinance (VATO).
Review of VAT balance tax rates - consultation with industry associations
The FTA has reviewed the balance tax rates of all industries and activities contained in the corresponding ordinance (SR 641.202.62). Based on Article 37 paragraph 3 of the VAT Act, it has invited the affected industry associations to comment by e-mail as of 20 October 2023.
Dossier Tax Information: Update of the article "Cryptocurrency
On October 19, 2023, the FTA updated the article "Cryptocurrency" from the Tax Information Dossier.
FTA publishes notifications of receipt and final rulings on the FATCA agreement
On October 17, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement and the receipt of group requests pursuant to Art. 12 No. 1 FATCA Agreement.
FTA publishes circular "Withholding Tax Rates 2023
The Swiss Federal Tax Administration (FTA) has published the circular "Withholding Tax Rates 2023".
