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The Finance Commission of the National Council (FK-NR) has submitted a parliamentary initiative in which it decides to adapt the legal regulation in the DBG in such a way that the auditing and supervisory competencies in the DBG are strengthened.

The Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2019 tax period for the attention of the cantonal administrations for direct federal tax and the central withholding tax authorities of the cantons.

The article "Swiss federal withholding tax" from the tax information dossier has been updated.

The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a Protocol amending the Double Taxation Convention between Switzerland and the United Kingdom.

The Parliament (Council of States and National Council) has approved the Federal Decree approving the multilateral agreement on the implementation of tax convention-related measures to prevent the reduction and transfer of profits.

The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.

On 11 March 2019, the Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) concerning the Direct Federal Tax 2018.

The article "Real estate tax" from the tax information dossier has been updated.

On 14 March 2019, the Federal Tax Administration (FTA) published various drafts on VAT practice.

On 5 March 2019, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (Agreement) on the Agreement between the Swiss Confederation and the Republic of Colombia on the Avoidance of Double Taxation in the Field of Taxes on Income and Assets of 26 October 2007 (Swiss-Colombian DTA).

At its meeting on 8 March 2019, the Federal Council decided that the Federal Act on the Calculation of Participation Deductions for Systemically Important Banks (see also our contribution of 22 September 2018) would come into force retroactively to 1 January 2019.

The Lehmann motion "Making health insurance premiums tax-deductible under the KVG" (15.4027) was not accepted. However, the motion Grin (17.3171) concerning the increase of the lump sum deductions for the direct federal tax to compensate the explosion of the health insurance premiums was accepted by the Council of States.

The motion "VAT for foreign tour operators" (18.4194) is assigned to the commission of the Council of States for preliminary consultation.

The Council of States has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.

The Council of States approved the dispatch of 22 August 2018 approving a protocol amending the double taxation agreement (DTA) between Switzerland and the United Kingdom.

On 25 February 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) and the lists of free shares 2017 and 2018 concerning direct federal tax.

At its meeting on 27 February 2019, the Federal Council opened consultations on the revision of the Federal Act and the Ordinance on the International Automatic Exchange of Information in Tax Matters (AIA). The aim is to implement recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

In the view of the Federal Council, the bill offers a balanced solution to two pressing problems. It secures jobs and tax revenues and at the same time strengthens the AHV. The Federal Council therefore recommends that the Federal Tax Reform and OASI Financing Act (STAF, formerly SV17) be adopted.

On 11 February 2019, the Federal Tax Administration (FTA) published an adjustment to the price list (ICTax) for the Direct Federal Tax 2018.

On 14 February 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.

On 6 February, the Federal Tax Administration (FTA) published a specialist information on the withholding tax treatment of winnings from the Money Gaming Act.

The referendum against the Federal Act on Tax Reform and AHV Financing (STAF, formerly SV17) has been formally held. The STAF will therefore be put to the vote on 19 May 2019.

On 8 February 2019, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b endowment insurance policies eligible for surrender".

The Federal Tax Administration (FTA) has published the capital contributions, repayments and other changes in connection with the capital contribution principle.

The State Secretariat for International Financial Matters (SIF) has updated the overviews on the contractual limitations of foreign taxes, on the tax relief for Swiss dividends and interest and on the countries whose agreements contain abuse provisions.