WAK of the National Council again deals with the tax deductibility of fines
The Committee for Economic Affairs and Taxes of the National Council (WAK-N) is proposing that fines and penalties imposed abroad should be tax deductible under certain conditions.
Conclusion of a consultation agreement on the treatment of survivors' benefits between Switzerland and Germany
Switzerland has concluded a consultation agreement with Germany on the treatment of survivors' benefits from the public sector occupational pension scheme.
Mail order regulation enters into force on 1 January 2019
At its meeting on 15 August 2019, the Federal Council decided that the ordinance on the mail order regulation will enter into force on 1 January 2019.
Dossier tax information "Taxation of bonds, derivatives and combined products
On 17 August 2018, the Federal Tax Administration (FTA) updated the article "Taxation of bonds, derivatives and combined products" from the Tax Information dossier.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (14 August 2018)
On 14 August 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
SIF publishes agreement on DTA between Switzerland and Chile
On August 8, 2018, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (MoU) on the Agreement between the Swiss Confederation and the Republic of Chile for the avoidance of double taxation with respect to taxes on income and capital (DTA Switzerland - Chile).
FTA publishes material amendments concerning publications on the VAT Act (3 August 2018)
On August 3, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
FTA publishes RS "Berufskostenpauschalen & Naturalbezüge 2019 / Ausgleich der Folgen der kalten Progression bei der direkten BSt. für das Steuerjahr 2019" (Professional lump sums & benefits in kind 2019 / Compensation for the consequences of cold progression in direct BSt for the 2019 tax year)
On 25 July 2018, the Federal Tax Administration (FTA) published the circular "Professional Expenses Flat Rates and Remuneration in Kind 2019 / Compensation for the Consequences of Cold Progression in Direct Federal Taxation for the 2019 Tax Year".
FTA publishes material amendments regarding publications on the VAT Act (July 24, 2018)
On July 24, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
FTA publishes Circular Letter No. 44 "Taxation according to expense in direct federal tax".
On 24 July 2018, the Swiss Federal Tax Administration (FTA) published Circular Letter No. 44 "Taxation according to expense in direct federal tax".
Zurich: Adaptation of the information sheet on the non-punishable voluntary disclosure and simplified subsequent taxation of heirs
In accordance with the notification of the Cantonal Tax Office of Zurich dated 12 July 2018, the information sheet on unpunished voluntary disclosure and simplified subsequent taxation of heirs has been amended. The information sheet states that a self-denunciation must be submitted in writing and accompanied by a list of previously undeclared income and assets. The procedure is explained in detail and supplemented with a sample of the list to be submitted.
FTA publishes material amendments concerning publications on the VAT Act (3 July 2018)
On July 3, 2018, the Federal Tax Administration (FTA) published material amendments to the publications on the partial revision of the Value Added Tax Act (VATA). The changes affect VAT sector information 11 "Air transport".
Selected parliamentary business in tax matters at federal level (4 July 2018)
On 4 July 2018, the Federal Tax Administration (FTA) updated some of the selected parliamentary business in the tax field at federal level.
ESTV: Simultaneous dividend booking in group relationships
In its communication of 10 July 2018, the Swiss Federal Tax Administration (FTA) explains the withholding tax requirements for the simultaneous posting of dividends in group relationships. In particular, it defines the conditions for the proper accounting of the dividend received for the purposes of the refund of the withholding tax and for the implementation of the reporting procedure.
FTA publishes material amendments concerning publications on the VAT Act (12 July 2018)
On 12 July 2018, the Swiss Federal Tax Administration (FTA) published material amendments concerning the publications on the partial revision of the Value Added Tax Act (VAT Act).
Tax information dossier "Appeals against income and wealth tax assessments"
On July 13, 2018, the Federal Tax Administration (FTA) updated the article "Appeals against income and wealth tax assessments" from the Tax Information dossier.
FTA publishes its "Tax statistics 2017"
The Federal Tax Administration (FTA) has published its "Tax Statistics 2017".
FTA publishes circular "Non-punishable voluntary disclosure"
On July 10, 2018, the Federal Tax Administration (FTA) published the circular "Criminal self-denunciation".
Overview of amendments to laws and ordinances in tax law with entry into force 2019 - 2021
The Swiss Federal Tax Administration (FTA) has published the list of amendments to laws and ordinances in the field of tax and duty law with effect from 2019.
Adjustments to the price lists relating to direct federal tax and the 2016, 2017 and 2018 bonus share lists (July 16, 2018)
On July 16, 2018, the Federal Tax Administration (FTA) published various adjustments to the exchange rate lists (ICTax) relating to direct federal tax.
Tax burden in Switzerland 2017 (cantonal capitals)
The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2017.
Conference of Finance Directors (FDK) backs tax proposal 17 (SV 17)
In a letter to the National Council's Committee for Economic Affairs and Taxation dated June 28, 2018, the Conference of Cantonal Finance Directors (FDK) expressed its overall support for tax proposal 17 (SV 17) adopted by the Council of States (see our article dated June 10, 2018). This comes after the National Council's Finance Committee spoke out in favor of counter-financing SV 17 by increasing VAT and rejected an increase in salary contributions (see our article from June 30, 2018).
VAT: Publication of the draft practice definitions of the VAT Main Division (July 20, 2018)
On July 20, 2018, the Federal Tax Administration (FTA) published a new first draft on VAT practice.
FTA publishes material adjustments concerning publications on the VAT Act (26 June 2018)
On 26 June 2018, the Swiss Federal Tax Administration (FTA) published material adjustments concerning the publications on the partial revision of the Value Added Tax Act (VAT Act).
Online invoicing of VAT becomes standard
For VAT invoicing, online invoicing will be the new standard and the paper form will be replaced.
