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").
ESTV corrects withholding tax rates 2019
The Federal Tax Administration (FTA) has made various adjustments to the withholding tax rates for 2019.
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.
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.
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.
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.
FTA publishes tax folder for 2018
On 28 December 2018, the Federal Tax Administration (FTA) launched the 2018 Tax Folder.
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.
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 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.
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 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.
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.
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.
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.
DTA with Pakistan in force
The new double taxation agreement (DTA) between Switzerland and Pakistan entered into force on 29 November 2018.
FTA publishes the first withholding tax rates in 2019
The Federal Tax Administration (FTA) has published the first withholding tax rates for 2019.
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.
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.
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.
Dossier tax information "environmental taxes" updated
The article "Environmental charges" from the tax information dossier has been updated.
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.
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.
