FTA - VAT online billing is getting closer
From 2025, VAT can only be declared online. Companies that declare VAT using paper statements can still do so until the end of 2024.
FTA - Tax statistics 2023
The Federal Tax Administration (FTA) has published the "Tax statistics 2023 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden.
FTA updates the "Current taxes" dossier
The "Current taxes" dossier was updated on May 30, 2024.
Publication of the report "Potential for the Swiss SME economy with a connection to the EU One-Stop-Shop for VAT settlement"
At its meeting on May 31, 2024, the Federal Council adopted the report in fulfillment of postulate 22.3384 of the WAK-N of April 11, 2024.
Entry into force of changes to laws and ordinances in tax law for the years 2025-2028
The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.
English version of the FTA website on transfer pricing
The website published in February in the form of a Q&A, which deals with various selected topics in the field of transfer pricing, is now also available in English.
Federal Council opens consultation on extending the international automatic exchange of information in tax matters to crypto assets
The extension concerns the new AEOI on crypto assets and the amendment to the standard for AEOI on financial accounts and is to apply from January 1, 2026.
Federal Council rejects popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)"
On May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)".
Selected parliamentary business in the area of taxation at federal level (May 2024)
On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.
Updated overview of the tax relief concerning Colombia
On May 6, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Colombia.
Fiscal revenues of the federal government 2023
On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2023.
Annual financial statements and activity report Radio TV levy
The corporate fee for radio and television has been levied by the Federal Tax Administration (FTA) since January 1, 2019. As the collection agency for the corporate fee for radio and television, the FTA is obliged to prepare and publish annual accounts and an activity report.
Draft VAT practice - notification procedure / restructuring and bankruptcy exemption limit
Two drafts on VAT practice were published on the website on 02.05.2024. The deadline for comments is June 3, 2024, but the drafts will remain online even after the practice consultation.
Federal Council adopts dispatch on the amendment of the DTA with Serbia
On May 1, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Serbia.
FTA publishes final rulings on the FATCA agreement
On April 19, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Publication of the new Directive R-18 Duty-free goods and returned goods
The Federal Office for Customs and Border Security (FOCBS) has published the new Directive R-18 Duty-free goods and returned goods on the Internet as of April 17, 2024.
FTA publishes activity report 2023
The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.
Amendment to the Withholding Tax Ordinance (VStV)
At its meeting on April 10, 2024, the Federal Council approved the amendment to the VStV, which is due to come into force on June 1, 2024.
Selected parliamentary business in the area of taxation at federal level (April 2024)
On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.
Tax information dossier: Update of the article "Taxation of legal entities"
On April 4, 2024, the Federal Tax Administration (FTA) updated the article "Taxation of legal entities" from the tax information dossier.
Federal Council brings amendments to the Heavy Vehicle Fees Act into force on May 1, 2024
At its meeting on March 27, 2024, the Federal Council adopted the total revision of the Heavy Vehicle Fees Ordinance (SVAV). It also decided to bring the revised Heavy Vehicle Fees Act (SVAG) and the SVAV into force on May 1, 2024.
FTA updates the "Cantonal Gazettes" publication
The FTA updated the publication "Kantonsblätter" on March 18, 2023.
OECD clarifies the commentary on Article 26 (exchange of information)
On February 19, 2024, the OECD Council updated the commentary on Article 26 of the OECD Model Tax Convention. It was clarified that information received in the context of administrative tax assistance can also be used in relation to unnamed persons.
FOCBS commissions provider of LSVA basic care
As part of the renewal and modernisation of the collection system for the performance-based heavy vehicle charge (LSVA), owners of vehicles registered in Switzerland will in future be able to choose between different providers of LSVA registration systems. On behalf of the responsible Federal Office for Customs and Border Security (FOCBS), the LSVA basic supply is ensured by the registration company "NATRAS AG", which was founded in January 2024.
Cross-border commuter agreement with Italy: Specification Wage Standard-CH (ELM)
According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems.
