Dossier tax information "environmental taxes" updated
The article "Environmental charges" from the tax information dossier has been updated.
Corporate levy for radio and television
From 1 January 2019, the Federal Tax Administration (FTA) will levy the corporate tax on radio and television. With the portal ESTV SuisseTax "Abgabe Radio TV" the FTA simplifies the payment of the company levy.
VAT registration for mail order companies
On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.
No new principal companies and Swiss Finance Branches from 2019
In the course of the tax bill and AHV financing (STAF), the Federal Tax Administration (FTA) will no longer apply the federal practices regarding principal companies and Swiss Finance Branches to companies wishing to use these practices for the first time from 2019.
Commission suspends consultation on DTA with Saudi Arabia
In the wake of the murder of journalist Yamal Khashoggi, the Commissions for Economic Affairs and Taxation (CAB-N) have decided to suspend deliberations on the agreement with Saudi Arabia until the Federal Council has thoroughly reviewed Switzerland's relations with Saudi Arabia.
VAT: Publication of the drafts of the practice definitions of the VAT Department (9 November 2018)
On 9 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
Marriage penalty: Federal Council publishes final report "External review of the estimation methods and statistical material of the FTA".
Estimates of the number of persons affected by the marriage penalty remain subject to uncertainty due to the insufficient statistical basis for direct federal tax. An external expert recommends a broader database for the Federal Tax Administration (FTA). On 7 November 2018, the Federal Council provided information on the results of the expert report.
Protocol of Amendment to the DTA with Ghana enters into force
The Protocol of Amendment to the Double Taxation Convention (DTA) in the area of taxes on income, wealth and capital gains between Switzerland and Ghana entered into force on 29 October 2018.
Tax statistics of natural and legal persons 2015
On 5 November 2018, the Federal Tax Administration (FTA) published the statistics on direct federal tax and wealth for the year 2015.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2016, 2017 and 2018 (6 November 2018)
On 6 November 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
VAT: Publication of the draft practice definitions of the VAT Main Division (November 2, 2018)
On 2 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
Updated overview of the changes in tax law and ordinances with effect from 2019-2021
The Swiss Federal Tax Administration (FTA) has updated the list of changes to laws and ordinances in tax and duty law with effect from 2019.
Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters (SIF) has concluded a new consultation agreement between Switzerland and Germany on the reasonableness of returning to the place of residence of frontier workers.
Double taxation agreement with Kosovo enters into force
The double taxation agreement (DTA) in the area of income taxes between Switzerland and Kosovo entered into force on 10 October 2018. The Agreement shall take effect from 1 January 2019.
Selected parliamentary business in tax matters at federal level (19 October 2018)
The FTA has published a revised version of the overview of selected parliamentary business in the tax area at federal level.
FTA publishes circular "Interest rates in the area of direct federal tax for the calendar year 2019 / maximum pillar 3a deductions in the 2019 tax year
On 18 October 2018, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2019 / maximum pillar 3a deductions in the 2019 tax year".
Extension of the list for the exchange of country-specific reports and adaptation of ALBAV
At its meeting on 17 October 2018, the Federal Council decided to extend the exchange of country-specific reports to other states. It also adopted an amendment to the Regulation concerning the international automatic exchange of country-specific reports by multinational corporations (ALBAV).
Remuneration, default and refund interest rate for direct federal tax for the calendar year 2019
The Federal Department of Finance (FDF) has decided to continue not to pay any refund interest for the calendar year 2019 on amounts of direct federal tax paid early. The default / refund interest rate also remains unchanged.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (9 October 2018)
On 9 October 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
AIA: First exchange of information on some 2 million financial accounts
The Federal Tax Administration (FTA) has exchanged information on financial accounts for the first time. The exchange takes place within the framework of the global standard for automatic information exchange (AIA).
Protocol of amendment to the DTA with Latvia enters into force
The Protocol amending the double taxation agreement (DTA) between Switzerland and Latvia in the area of taxes on income and wealth entered into force on 3 September 2018. It shall take effect from 1 January 2019.
VAT: Publication of the drafts of the practice statements of the VAT Department (4 October 2018)
On 4 October 2018, the Federal Tax Administration (FTA) published a new first draft for the definition of practice in the consultative body.
Parliament approves amendment of the Withholding Tax Act concerning the refund of withholding tax in the event of non-declaration
In the final vote, Parliament adopted a bill to amend the Withholding Tax Act, under which the right to a refund of withholding tax in the event of failure to declare a service subject to withholding tax in the tax return is no longer forfeited if a subsequent declaration is made or the tax authority offsets the service.
Parliament approves federal law on tax reform and AHV financing (STAF; formerly SV17)
In their final vote on 28 September 2018, the National Council and Council of States passed the Federal Law on Tax Reform and OASI Financing (STAF; formerly Tax Bill 17, SV17). In the process, amendments were made to the bill right up to the last minute.
Council of States adopts motion "Value added tax liability of online platforms for sales from abroad to Switzerland
In its session of 24 September 2018, the Council of States adopted a motion requesting the Federal Council to take measures to make foreign online marketplaces and service platforms subject to value-added tax when supplying goods or services to Switzerland.
