FTA publishes notice of receipt for FATCA agreement
On August 7, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Act.
FTA publishes draft VAT practice adjustment: Management services for collective investment schemes and L-QIF exempt from tax
On July 30, 2024, the FTA published an initial draft of the VAT practice on its website.
FTA publishes updated Q&A on the salary statement
On August 2, 2024, the FTA published the updated FAQ on the salary statement and pension certificate, valid from August 1, 2024.
FTA publishes draft practice adjustments revMWSTG (electronic platforms)
On July 24, 2024, the FTA published draft amendments to the revMWSTG.
Switzerland's participation in the G20 finance ministers' meeting in Rio de Janeiro
On July 25 and 26, 2024, a delegation from Switzerland took part in the meeting of G20 finance ministers and central bank governors in Rio de Janeiro. The topics discussed at the meeting included international tax issues.
FTA publishes draft practice adjustments revMWSTG (electronic platforms)
On July 9, 2024, the FTA published a draft of the practical adjustments to the revMWSTG (electronic platforms).
Switzerland and Hungary sign protocol of amendment to double taxation agreement
On July 12, 2024, Switzerland and Hungary signed a protocol of amendment to the DTA.
FTA publishes "Value added tax in Switzerland 2022"
In this series of publications, the Federal Tax Administration (FTA) presents statistical results on value added tax (VAT).
BAZG - Amendment and supplement to Directive R-120-2 (cross-border transportation of alcohol)
Directive 120-2 has been completely revised and updated by the Federal Office for Customs and Border Security FOCBS. The document contains new features in the areas of tax liability (Chapter 4) and special implementation provisions (Chapter 5).
FTA publishes notice of receipt for FATCA agreement
On July 3, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 of the FATCA Act.
Analysis of tax deductions for childcare costs
The FTA has examined the tax deductions for childcare costs for direct federal tax for the first time.
Selected parliamentary business in the area of taxation at federal level (June 2024)
On June 25, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level.
Switzerland and the USA agree on mutual exchange of information on financial data
Switzerland and the USA signed a new FATCA agreement in Bern on June 27, 2024. Switzerland currently provides information on financial accounts to the USA unilaterally. In future, it will also receive corresponding information from the USA as part of an automatic exchange of information. The model change is expected to apply from 2027.
Federal Council rejects popular initiative "Yes to fair federal taxes for married couples too"
At its meeting on June 26, 2024, the Federal Council defined its position on the Centre Party's popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!" and recommends that Parliament reject the initiative without a direct or indirect counter-proposal.
FTA publishes substantive amendments concerning publications on the VAT Act
On June 25, 2024, the FTA published material changes to the publications on the topics of cabs and subsidies on the website.
FTA publishes draft for VAT practice adjustment: Deconstruction and soil remediation costs
On June 27, 2024, the FTA published an initial draft of the VAT practice on its website.
FTA publishes revised "Guide for future taxpayers"
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.
FTA publishes four new drafts on VAT practice
The FTA published four new drafts on VAT practice on June 17, 2024.
Tax information dossier: Update of the article "Federal stamp duties"
On June 17, 2024, the Federal Tax Administration (FTA) updated the article "Federal stamp duties" from the tax information dossier.
FTA - Registration as a person liable for VAT now via ePortal
Companies can now register for VAT via the ePortal.
Federal Council adopts dispatch on DTA with Angola
The Federal Council adopted the dispatch on the DTA with Angola on June 14, 2024.
Federal Council adopts dispatch on amending the DTA with Germany
On June 14, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Germany.
FTA publishes notice of receipt for FATCA agreement
On June 13, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests in accordance with Art. 12 para. 1 FATCA Act.
Federal Council opens consultation on the new Federal Act on the International Automatic Exchange of Information on Salary Data
The Federal Council opened the consultation procedure at its meeting on June 7, 2024. It is proposing a new law that regulates the automatic exchange of information on salary data in tax matters between Switzerland and a partner state with which an international treaty exists.
Switzerland and Italy sign permanent tax rules for working from home
On June 6, 2024, Switzerland and Italy signed a protocol of amendment to the existing cross-border commuters agreement, which permanently regulates the issue of taxation of home offices. The protocol of amendment will enter into force as soon as the corresponding approval processes in both countries have been completed and will apply retroactively from January 1, 2024.
