Tax-deductible interest rates 2019 for advances or loans in Swiss francs and foreign currencies
On 31 January 2019 and 1 February 2019, the Swiss Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for the year 2019.
VAT: Revised first draft on the subject of crypto currencies published
On 29 January 2019, the Federal Tax Administration (FTA) published a revised first draft on the subject of crypto currencies, which will be submitted to the consultative body and interested parties for practical consultation.
Switzerland and Ukraine sign Protocol of Amendment to the DTA
On 24 January 2019, Switzerland and Ukraine signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.
Overview of amendments to laws and ordinances in tax law with entry into force 2020 - 2022
The Swiss Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances in tax law with effect from 2020.
SIF updates position on taxation of digital economy
The State Secretariat for International Financial Matters (SIF) updated its position on the taxation of the digital economy on 15 January 2019 (see our contribution of 11 March 2018).
FTA updates the publication "Tax burden in an international comparison".
On 25 January 2019, the Federal Tax Administration (FTA) updated the publication "Tax burden in an international comparison" and launched the 2018 version.
Tax Information Agreement (SIA) with Brazil entered into force
The Tax Information Agreement between Switzerland and Brazil entered into force on 4 January 2019 and is applicable from 1 January 2020.
Tax submission and AHV financing (STAF): vote on 19 May 2019
On 16 January 2019, the Federal Council decided to put the tax proposal and AHV financing (STAF, formerly SV17) to a vote on 19 May 2019, provided that the referendum was successful.
Selected parliamentary business in tax matters at federal level (11 January 2019)
On 11 January 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
ESTV corrects withholding tax rates 2019
The Federal Tax Administration (FTA) has made various adjustments to the withholding tax rates for 2019.
ESTV publishes circular "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DBA overviews for withholding tax")
On 18 January 2019, the Federal Tax Administration (FTA) published a circular entitled "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DTA overviews for withholding tax").
Dossier Tax Information "New Financial Regulation 2021"
New article "New Financial Regulation 2021" in the tax information dossier.
Media release of the Zurich Finance Directorate regarding voluntary announcements in 2018
On 4 January 2019, the Finance Directorate of the Canton of Zurich published a media release in which the number of entries, the number of closed cases or cases still to be processed, the after-taxes incurred, the declared assets and the average yield per case of voluntary declarations closed in 2018 are published.
VAT: Transitional regulation in connection with the revision of the Therapeutic Products Act
The revised Therapeutic Products Act (HMG) came into force on 1 January 2019. This requires an adaptation of Art. 49 of the Value Added Tax Ordinance (MWSTV), which is expected to take effect on 1 April 2019.
FTA publishes tax folder for 2018
On 28 December 2018, the Federal Tax Administration (FTA) launched the 2018 Tax Folder.
Adjustment of the price list regarding the Direct Federal Tax 2018 (15 December 2018)
On 15 December 2018, the Swiss Federal Tax Administration (FTA) published an adjustment to the list of prices (ICTax) regarding the Federal Direct Tax 2018.
Federal Council wants to further improve framework conditions for Blockchain/DLT
On 7 December 2018, the Federal Council adopted a report on the legal framework for block chain and distributed ledger technology (DLT) in the financial sector.
Publication of the withholding tax rates for pension benefits from 2019
On 13 December 2018, the Federal Tax Administration (FTA) published the withholding tax rates for pension benefits from 2019 onwards and other publications in the area of withholding tax.
Federal Council approves study on robotization and its effects
At its meeting on 7 December 2018, the Federal Council approved a prospective study on the effects of robotization in the economy on taxation and on the financing of social insurance.
Federal Council opens consultation on the introduction of the AIA with 18 other countries
At its meeting on 7 December 2018, the Federal Council opened the consultation procedure on the introduction of automatic information exchange on financial accounts (AIA) with 18 other states and territories.
MWST: First draft on the topic of community published
On 4 December 2018, the Federal Tax Administration (FTA) published a new first draft, which will be submitted to the advisory body and interested parties for practical consultation.
DTA with Pakistan in force
The new double taxation agreement (DTA) between Switzerland and Pakistan entered into force on 29 November 2018.
Motion "Fees at federal level. Compliance with the equivalence and cost recovery principle".
The Motion "Fees at the federal level. Compliance with the principle of equivalence and cost recovery" was accepted by both parliamentary councils.
Tax burden in cantons and municipalities
The Federal Department of Finance (FDF) has published a press release on the Tax Utilization Index 2019, which compares the tax burden in the cantons and municipalities.
FTA publishes the first withholding tax rates in 2019
The Federal Tax Administration (FTA) has published the first withholding tax rates for 2019.
