VAT: Publication of the drafts of the practice definitions of the VAT Department (8 August 2019)
On 8 August 2019, the Federal Tax Administration (FTA) published a first draft of the practical definition.
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 9 August 2019, the Federal Tax Administration (FTA) updated the lists of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
FTA publishes circular on flat-rate professional allowances and remuneration in kind for 2020
The Federal Tax Administration (FTA) has published a circular entitled "Flat-rate allowances for professional expenses and payments in kind 2020 / Compensation for the consequences of cold progression in direct federal tax for the 2020 tax year".
Selected parliamentary business in tax matters at federal level (8 July 2019)
On 8 July 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Tax burden in Switzerland 2018 (cantonal capitals)
The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2018.
Kreisschreiben: Tax treatment of syndicated loans, promissory note loans, bills of exchange and sub-participations
On 24 July 2019, the Swiss Federal Tax Administration (FTA) published a circular concerning the tax treatment of syndicated loans, promissory note loans, bills of exchange and sub-participations.
Circular letter: Bonds
On July 25, 2019, the Federal Tax Administration (FTA) published a circular regarding the tax treatment of bonds
Circular letter: List of cantons with different imputed rental values for cantonal taxes and direct federal tax as of the 2018 tax period
On July 9, 2019, the Federal Tax Administration (FTA) published a circular containing a list of cantons with different imputed rental values for cantonal taxes and direct federal tax from the 2018 tax period.
FTA updates statistics on the capital contribution principle
The statistics on the capital contribution principle (capital contributions, repayments and other changes) have been updated by the Federal Tax Administration (FTA).
Adjustment of the rate lists for direct federal tax 2017, 2018 and 2019 (July 15, 2019)
On July 15, 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to direct federal tax and the 2017, 2018 and 2019 bonus share lists.
Simplified taxation of the private use of business vehicles
According to a decision by the Federal Assembly, the private use of company vehicles should be taxable at a flat rate which now also includes travel costs to the place of work. On 28 June 2019, the Federal Department of Finance (FDF) sent an amendment to the ordinance for consultation.
Federal Council approves key figures for withholding tax reform
On June 26, 2019, the Federal Council decided to resume the suspended reform of withholding tax. It adopted the objectives and key figures for this.
Federal Council rejects popular initiative "Relieve wages, tax capital fairly".
At its meeting on June 26, 2019, the Federal Council discussed the popular initiative "Easing the burden on wages, taxing capital fairly" and instructed the FDF to prepare a dispatch with a motion to reject the initiative without a counter-proposal.
Tax consideration of third-party childcare costs
The dispatch of May 9, 2018 regarding an amendment to the Federal Act on Direct Federal Taxation (tax consideration of third-party childcare costs) was adopted by the Council of States with deviations from the draft.
Adjustment of the rate lists for direct federal tax 2017, 2018 and 2019 (June 17, 2019)
On June 17, 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to direct federal tax and the 2017, 2018 and 2019 bonus share lists.
Motion: Parallelism between the limitation rule for VAT and that for withholding tax and stamp duty
The Council of States has rejected a motion concerning the parallelism between the limitation rule for VAT and that for withholding tax and stamp duty.
Tax information dossier: Time-based assessment of taxes
The article "Time-based assessment of taxes" from the tax information dossier has been updated.
FTA publishes material amendments regarding publications on the VAT Act (June 17, 2019)
On June 17, 2019, the Federal Tax Administration (FTA) published material amendments to the publications relating to the Value Added Tax Act (VATA).
Implement the recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
The Council of States and the National Council have adopted the Federal Act on the Implementation of Recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
Motion: VAT. Half-yearly payroll also for the effective payroll method
The National Council has adopted a motion which also provides for a half-yearly settlement of VAT for the effective settlement method.
Federal Council wants to allow electronic tax return without signature
The Federal Council wants to waive the obligation to sign the electronically submitted tax return.
STAF enters into force on 1 January 2020
According to a media release dated 14 June 2019, the Federal Act on Tax Reform and AHV Financing (STAF) will enter into full force on 1 January 2020.
Switzerland and Ireland sign protocol of amendment to DTA
On June 13, 2019, Switzerland and Ireland signed a protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA).
Kreisschreiben "Withholding tax on employees' income from employment" published
On 12 June 2019, the FTA published Kreisschreiben 45 "Withholding Taxation of Employees' Income from Employment".
FDK comments on partial abolition of imputed rental value
In a media release dated 13 June 2019, the Conference of Cantonal Finance Directors (FDK) commented on the proposal of the Committee of the Council of States, which provides for a reform of the taxation of residential property.
