Council of States adopts minutes of the DTA with Latvia
At its meeting on 26 February 2018, the Council of States adopted the Protocol amending the double taxation agreement (DTA) with Latvia.
FTA publishes first drafts on VAT practice (revMWSTG) (March 1, 2018)
On March 1, 2018, the Federal Tax Administration (FTA) published the first drafts of the VAT practice (revMWSTG).
FTA publishes Circular 43: Tax treatment of prizes, honorary gifts, awards, scholarships [...]
On 26 February 2018, the Federal Tax Administration (FTA) published Circular Letter 43 concerning the tax treatment of prizes, honours, awards, scholarships and grants in the cultural, sports and scientific sectors.
National Council rejects postulate "Examination of the appropriateness of taxing robots"
In its session of 28 February 2018, the National Council rejected the postulate "Examination of the advisability of taxing robots".
FDK publishes statement on the consultation of the BEPS Convention
The Conference of Cantonal Finance Directors (FDK) has published its opinion on the consultation on the multilateral agreement on the implementation of tax treaty related measures to prevent the reduction and transfer of profits (BEPS Convention) and on the Protocol of Amendment to the Double Taxation Convention between Switzerland and the United Kingdom.
Adjustments to the rate lists relating to direct federal tax 2017 (February 22, 2018)
On February 22, 2018, the Federal Tax Administration (FTA) published various adjustments to the exchange rate lists (ICTax) relating to direct federal tax.
Circular of the FTA concerning printed matter direct federal tax, flat-rate tax credit and additional US tax retention for 2018
The Swiss Federal Tax Administration (FTA) has published a circular on printed matter (order forms) concerning direct federal tax, the flat-rate tax credit (pStA) and the additional US withholding tax (zStR USA) for the 2018 tax period for the attention of the cantonal administrations for direct federal tax and the central withholding tax authorities of the cantons.
FTA updates circular 25: Taxation of collective investment schemes and their investors
On February 23, 2018, the Federal Tax Administration (FTA) published the updated Circular 25 on the taxation of collective investment schemes and their investors.
Tax-deductible interest rates 2018 for advances or loans in Swiss francs and foreign currencies
On 19/20 February 2018, the Swiss Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for 2018.
VAT: New mail order regulation as of 1 January 2019
On 16 February 2018, the Swiss Federal Tax Administration (FTA) published information on the mail order regulation that will come into force on 1 January 2019. In particular, the background to the relevant revision of the VAT Act as well as the new legal situation and the associated obligations of taxpayers are specified in more detail. However, the relevant provisions of the Regulation have not yet been adopted and therefore certain amendments may still be necessary.
Zurich Finance Directorate adapts circular on the deferral of property gains tax for owner-occupied homes
On 15 February 2018, the Finance Directorate of the Canton of Zurich published a specialist communication concerning the amendment of the Circular on the postponement of real estate gains tax in the event of the replacement of a home. The Circular has been adapted to recent case law.
Federal Council signs DTA with Saudi Arabia
The Federal Council signed a double taxation agreement (DTA) with Saudi Arabia on February 18, 2018.
Federal Council adopts dispatch on the calculation of the participation deduction for too-big-to-fail instruments
On February 14, 2018, the Federal Council adopted a dispatch and a draft law on the calculation of the participation deduction for too-big-to-fail instruments.
FTA publishes circular "List of surrenderable pillar 3b endowment insurance policies"
On February 16, 2018, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b surrenderable endowment insurance policies".
FTA publishes circular "List of providers of recognized pillar 3a pension products"
On 15 February 2018, the Federal Tax Administration (FTA) published the circular "List of providers of recognized pension products for tied pension provision (pillar 3a)".
Adjustments to the price lists regarding the Direct Federal Tax 2017 (9 February 2018)
On 9 February 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Federal Council puts into effect exemption of "Fiduciarie statiche" from stamp duties
At its meeting on 31 January 2018, the Federal Council decided that an amendment to the Federal Act on Stamp Duties (StG) would enter into force on 1 March 2018.
FDK and representatives of the municipal level support the Federal Council's key figures for tax proposal 17
In the presence of Federal Councillor Ueli Maurer, the Conference of Cantonal Finance Directors (FDK) and representatives of the communal associations discussed the Federal Council's key figures for the dispatch on tax proposal 17 (SV17).
Amendments to laws and ordinances in tax law as of 1 January 2018
The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
Federal Council sets parameters for dispatch on tax proposal 17
At its meeting on 31 January 2018, the Federal Council adopted the key points for the dispatch on tax proposal 17 (SV17). The Federal Department of Finance (FDF) has been commissioned to prepare a dispatch by the end of March 2018.
FTA publishes first drafts on value added tax practice (revMWSTG) (30 January 2018)
On 30 January 2018, the Federal Tax Administration (FTA) published initial drafts of the Value Added Tax Practice Statement (revMWSTG).
ESTV publishes circular "Merkblätter und DBA-Übersichten für die Quellensteuer" ("Information sheets and DBA overviews for withholding tax")
On January 25, 2018, the Federal Tax Administration (FTA) published a circular on withholding tax entitled "Information sheets and DTA overviews for withholding tax".
Basel Tax Practice (December 2017 edition)
The Tax Administration of the Canton of Basel-Stadt has published its tax practice (BStP) December 2017 edition.
Adjustments to the price lists regarding the Direct Federal Tax 2017 (25 January 2017)
On 25 January 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
FTA updates the publication "Tax burden in an international comparison".
On January 19, 2018, the Federal Tax Administration FTA updated the publication "Tax burden in international comparison" and published the 2017 version.
