Switzerland and the Netherlands sign protocol of amendment to DTA
On June 12, 2019, Switzerland and the Netherlands signed a protocol of amendment to the agreement for the avoidance of double taxation in the area of taxes on income (DTA).
Switzerland and Iran sign Protocol of Amendment to the DTA
On 3 June 2019, Switzerland and Iran signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.
ESTV reminds of separate tax identification numbers at AIA
The Federal Tax Administration (FTA) recalls that within the framework of the International Automated Exchange of Information in Tax Matters (AIA), separate tax identification numbers apply to natural and legal persons resident in Switzerland and to other legal entities.
FTA publishes statistics on the capital contribution principle
The Federal Tax Administration (FTA) has published the statistics on the capital contribution principle (capital contributions, repayments and other changes).
FDK publishes statistics on taxation on a time and material basis
In a press release dated June 7, 2019, the Conference of Cantonal Finance Directors (FDK) published various statistics on taxation based on expenditure (lump-sum taxation). Lump-sum taxation generates higher income despite fewer cases.
Postulate: The revenue-dependent calculation of the radio and television levy for companies is problematic
The Council of States has adopted a postulate which is to instruct the Federal Council to examine alternatives to the current method of calculating the radio and television levy for companies on the basis of turnover.
Dossier tax information: Federal stamp duties
The article "Federal stamp duties" from the tax information dossier has been updated.
Selected parliamentary business in tax matters at federal level (31 May 2019)
On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Federal Council adopts dispatch on the introduction of the AIA with 19 other states and approves test report
At its meeting on 29 May 2019, the Federal Council opened the dispatch on the introduction of the automatic exchange of information on financial accounts (AIA) with 19 other states and territories.
Federal Council approves report on approximation to neutral legal form taxation of property gains
On 29 May 2019, the Federal Council approved a report drawn up on behalf of the National Council, which identifies five options for approximating the taxation of property gains in a legally neutral manner.
Switzerland and South Korea sign Protocol of Amendment to the DTA
On 17 May 2019, Switzerland and South Korea signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of income taxes.
VAT: Publication of the drafts of the practice definitions of the VAT Department (20 May 2019)
On 20 May 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
Adjustment of the price lists regarding the direct federal tax 2017, 2018 and 2019 (21 May 2019)
On 21 May 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) for direct federal tax and the lists of free shares for 2017, 2018 and 2019.
STAF - Abolition of Federal Practices for Principal Companies and Swiss Finance Branches
As part of the implementation of the STAF, the Federal Tax Administration (FTATA) will no longer apply the federal practices for principal companies and Swiss Finance Branches from 1 January 2020.
Adoption of tax reform and AHV financing (STAF) (referendum of 19 May 2019)
Following the rejection of Corporate Tax Reform III (USR III) in February 2017 (see our article of 12 February 2017), the Swiss voters voted on the tax reform and AHV financing (STAF). The bill was accepted by the people and the cantons with about 66% (cf. preliminary official final results).
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 8 May 2019, the Federal Tax Administration (FTA) updated the list of federal laws and ordinances with effect from 2019 as well as the list of other legislative and ordinance projects 2020-2022 concerning direct federal tax, value added tax, withholding tax and stamp duties.
FDK publishes survey results on the implementation status of the STAF in the cantons
In a communication dated 10 May 2019, the Conference of Cantonal Finance Directors (FDK) published the survey results on the updated implementation status of the Federal Act on Tax Reform and AHV Financing (SV17 / STAF).
Protocol amending the DTA with Ecuador enters into force
The Protocol amending the Double Taxation Convention (DTA) between Switzerland and Ecuador in the field of taxes on income and wealth entered into force on 17 April 2019.
VAT: Publication of the drafts of the practice statements of the VAT Department (3 May 2019)
On 3 May 2019, the Federal Tax Administration (FTA) published new initial drafts, which will be submitted to the consultative body and interested parties for practical consultation.
Clarification on legal information and advance tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the Code of Conduct on the provision of legal information and rulings in the areas of value-added tax and business taxation for radio and television as well as advance tax assessments (tax rulings) for the areas of direct federal tax, withholding tax and stamp duties.
Federal Council lowers tariffs for the textile industry
At its meeting on 1 May 2019, the Federal Council approved the Ordinance on the Temporary Suspension of Customs Duties on Textile Intermediate and Intermediate Materials. It shall enter into force on 1 July 2019.
VAT: Publication of new or revised first drafts of the practical regulations of the VAT Department
On 11 April 2019, the Federal Tax Administration (FTA) published new or revised initial drafts, which were submitted to the consultative body and interested parties for practical consultation.
Federal Council opens consultation on STAF ordinances concerning equity capital interest deduction and the crediting of foreign withholding taxes
On 10 April 2019, the Federal Council sent the ordinances on the implementation of the STAF (tax reform and AHV financing) for consultation.
Selected parliamentary business in tax matters at federal level (5 April 2019)
On 5 April 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
Adjustment of the price lists regarding the Direct Federal Tax 2017 and 2018 (27 March 2019)
On 27 March 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) for direct federal tax and the lists of free shares for 2017 and 2018.
