VAT: Publication of the draft practice definitions of the VAT Main Division (May 24, 2018)
On May 24, 2018, the Federal Tax Administration (FTA) published a new and a second draft of the VAT practice (revMWSTG).
2017 activity report of the FTA published
The Federal Tax Administration (FTA) published its 2017 activity report on May 14, 2018.
Adjustments to the exchange rate lists regarding the direct federal tax 2016, 2017 and 2018
On 17 May 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Commission for Economic Affairs and Taxation of the Council of States presents overall concept for tax bill 17
At its meeting on 15 May 2018, the Committee for Economic Affairs and Taxes of the Council of States (WAK-SR) advocated an overall concept with four central elements for tax bill 17 (SV 17).
Dossier tax information "Filling in a tax return
On 11 May 2018, the article "Filling out a tax return" from the tax file of the Federal Tax Administration (FTA) was updated.
Federal Council adopts dispatch on automatic exchange of information with Singapore, Hong Kong and other financial centers (e.g. Panama)
At its meeting on 9 May 2018, the Federal Council adopted the dispatch on the approval of the agreements on the automatic exchange of information on financial accounts (AIA) with Singapore and Hong Kong.
FTA publishes a supplement concerning the legislative and regulatory projects 2019-2021
On 10 May 2018, the Federal Tax Administration (FTA) published a supplement to update the lists of amendments to laws and ordinances.
Federal Council wants to increase tax deductions for third-party childcare
On May 9, 2018, the Federal Council decided that tax deductions for external childcare should be increased. The dispatch was submitted to Parliament.
FTA for the first time transmits information on preliminary tax assessments to partner states
For the first time, the Federal Tax Administration (FTA) has transmitted information on tax rulings to the partner states of the spontaneous exchange of information (SIA).
FTA publishes Circular Letter 37A: Tax treatment of employee stock option plans by the employer
On May 4, 2018, the Swiss Federal Tax Administration (FTA) published Circular Letter 37A (KS 37A) concerning the tax treatment of employee stock option plans at the employer.
DTA signed with Brazil
Switzerland and Brazil signed a double taxation agreement (DTA) in the area of income taxes on 3 May 2018.
FTA publishes legislative and regulatory projects 2019-2021
On 30 April 2018, the Federal Tax Administration (FTA) updated the lists of amendments to the ordinances on direct federal tax, value added tax, withholding tax and stamp duties.
Adjustments to the price lists regarding the Direct Federal Tax 2017 (3 May 2018)
On 3 May 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
FTA publishes material amendments concerning publications on the VAT Act (3 May 2018)
On 3 May 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).
Agreement on the DTA with the Netherlands
The competent authorities of Switzerland and the Netherlands have concluded an agreement dated 12 and 21 March 2018 regarding the application of the double taxation agreement between Switzerland and the Netherlands and the associated protocol on investment funds "FBI" (Fiscale beleggingstelling), contractual investment funds "FCP" and investment companies with variable capital "SICAV".
Tax information dossier "Principles of value added tax"
On April 26, 2018, the article "Principles of VAT" from the tax dossier of the Federal Tax Administration (FTA) was updated.
Federal fiscal revenues 2017
The statistics published by the Federal Tax Administration (FTA) on 27 April 2018 provide information on the federal government's fiscal revenues in 2017 and on the chronological development of legislation.
Publication of the draft practice definitions of the VAT Department
On April 27, 2018, the Federal Tax Administration (FTA) published a new, first draft of the practice definition in the Consultative Committee.
Federal Council adopts dispatches on DTAs with Ecuador and Zambia
On April 18, 2018, the Federal Council adopted the dispatches on a protocol of amendment to the double taxation agreement (DTA) with Ecuador and on a new DTA with Zambia.
Adjustments to the price lists relating to direct federal tax 2017 (19 April 2018)
On 19 April 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Dossier tax information "property transfer tax
On 19 April 2018, the article "Transfer tax" from the tax dossier of the Federal Tax Administration (FTA) was updated.
FTA publishes material amendments concerning publications on the VAT Act (10 April 2018)
On April 10, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
Federal Council puts the new rules on withholding tax into force on January 1, 2021
At its meeting on April 11, 2018, the Federal Council decided to bring the Federal Act on the Revision of the Withholding Tax on Income from Employment (together with several amendments to ordinances based on it), which was adopted on December 16, 2016, into force on January 1, 2021.
FTA Newsletter Q1/2018
In its quarterly newsletter, the Swiss Federal Tax Administration (FTA) provides information on current topics in tax law.
Adjustments to the price lists regarding the Direct Federal Tax 2017 (4 April 2018)
On 4 April 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
