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At its meeting on 24 September 2018, the Council of States adopted an amendment to the double taxation agreement (DTA) with Ecuador.

At its meeting on 24 September 2018, the Council of States adopted a new double taxation agreement (DTA) with Zambia

Parliament wants to improve the tax situation of start-ups and their employees. Following the National Council, the Council of States has now also adopted a motion to this effect on 24 September 2018, which aims to ensure competitive tax treatment of start-ups (including their employee shareholdings).

According to the message on an amendment to the Withholding Tax Act of 28 March 2018, the claim for a refund of withholding tax in the event of failure to declare a benefit subject to withholding tax in the tax return will no longer be forfeited if a subsequent declaration is made or the tax authorities offset the benefit.

In its session of 10 September 2019, the Council of States rejected a motion instructing the Federal Council to amend the Withholding Tax Act so that individuals resident in Switzerland do not forfeit the refund of withholding tax due to inadvertent or negligent failure to declare or false declaration, as long as it is guaranteed that the investment income subject to withholding tax will be taxed. The concerns of the motion have already been met with the revision of the Withholding Tax Act (VStG).

In its meeting on 10 September 2019, the Council of States adopted a motion to instruct the Federal Council to submit to parliament an amendment to the DBG and the StHG so that, in the case of surrenderable pillar 3b pension insurance policies, the surrender sum (during life) and the premium refund (after death) are taxed at the actual share of earnings (departure from the improper 40 percent rule).

On 18 September 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

On 17 September 2018, the Council of States discussed the message of 9 May 2018 on the introduction of automatic information exchange on financial accounts with Singapore and Hong Kong from 2018/ 2019 and with other partner states from 2019/2020.

On September 18, 2018, the National Council discussed the dispatch on the Federal Act on the Tax Treatment of Financial Sanctions.

According to the dispatch of February 14, 2018 on the Federal Act on the Calculation of the Participation Deduction for Too-Big-to-Fail Instruments, the calculation of the participation deduction for group parent companies of systemically important banks is to be corrected selectively.

On 17 September 2018, the Council of States discussed tax bill 17 (SV17) and approved the National Council's draft. The template is thus cleaned up.

In its session of 10 September 2019, the Council of States adopted a motion to instruct the Federal Council to harmonise the interest rates in federal tax decrees in such a way as to establish a generally applicable default and refund interest rate.

The Federal Tax Administration (FTA) published new drafts on VAT practice (revMWSTG) on September 17, 2018

At its meeting on 14 September 2018, the Federal Council decided to bring the revised Federal Act on the Military Compulsory Replacement Tax (WPEG) into force on 1 January 2019.

On September 12, 2018, the National Council discussed Tax Proposal 17 (TP17). The two chambers (Council of States and National Council) are largely in agreement on the structure of SV17. The only remaining differences are on the municipal article and the capital contribution principle (CDP).

At its meeting on 5 September 2018, the Federal Council expressed its support in principle for administrative assistance in customs matters with the USA and decided to continue negotiations on the agreement, provided that the Foreign Policy Committees of the Federal Assembly approve this project.

At its meeting on 3 September 2018, the Committee for Economic Affairs and Taxes of the National Council (WAK-N) approved Tax Bill 17 (SV17) by a narrow majority.

At its meeting on 5 September 2018, the Federal Council adopted the dispatch on the double taxation agreement (DTA) in the area of income taxes with Brazil.

On 7 September 2018, the Conference of Cantonal Finance Directors (FDK) published a letter on Tax Bill 17 (SV17) to the members of the National Council.

On 29 August 2018, the Federal Office of Communications (OFCOM) published the explanatory report on the partial revision of the Radio and Television Ordinance (RTVO).

At its meeting on August 29, 2018, the Federal Council decided not to extend mutual legal assistance for fiscal offences.

At its meeting on August 22, 2018, the Federal Council adopted the dispatch on the multilateral convention on the implementation of tax treaty-related measures to prevent base erosion and profit shifting (BEPS).

At its meeting on August 22, 2018, the Federal Council adopted the dispatch on a protocol of amendment to the double taxation agreement (DTA) with the United Kingdom.

At its meeting on 20 August 2018, the Committee for Economic Affairs and Taxes of the Council of States (WAK-S) decided how the system change in imputed rental value should be implemented and commented on the system change in withholding tax.

The National Council's Committee for Economic Affairs and Taxation (WAK-N) has begun its detailed deliberations on SV 17 and, according to a press release dated August 14, 2018, is following the Council of States in all points (see our article from June 10, 2018). The detailed deliberations are to be concluded at the meeting on September 3 and the matter will be discussed in the National Council on September 12.