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.
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).
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 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.
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 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.
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.
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".
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.
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.
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.
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 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).
Selected parliamentary business in the area of taxation at federal level (April 6, 2018)
On April 6, 2018, the Federal Tax Administration (FTA) updated some of the selected parliamentary business in the tax area at federal level.
Publication of the draft practice definitions of the VAT Department
The Federal Tax Administration (FTA) published new drafts on VAT practice (revMWSTG) on April 3, 2018.
Federal Council adopts dispatch on refund of withholding tax on negligent undeclared income
On 28 March 2018, the Federal Council adopted a dispatch as well as a draft law according to which the withholding tax is to be refunded even if the income was negligently not declared in the tax return.
FTA corrects withholding tax rates 2018
On 6 April 2018, the Federal Tax Administration (FTA) corrected the withholding tax rates for 2018.
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.
FTA Newsletter Q1/2018
In its quarterly newsletter, the Swiss Federal Tax Administration (FTA) provides information on current topics in tax law.
FDK publishes statement on the consultation concerning the implementation of the recommendations of the Global Forum (transparency and exchange of information)
The Conference of Cantonal Finance Directors (FDK) has published its position on the consultation on the implementation of the recommendations of the Global Forum on the transparency of legal entities and the exchange of information in the report on Phase 2 Switzerland.
The FDK supports the message on tax submission 17 (SV17)
The Conference of Cantonal Finance Directors (FDK) supports the message on tax bill 17 (SV17).
FTA publishes material amendments regarding publications on the VAT Act (March 23, 2018)
On March 23, 2018, the Federal Tax Administration (FTA) published material amendments to various publications relating to the Value Added Tax Act (VATA).
Adjustments to the price lists regarding the Direct Federal Tax 2017 (22 March 2018)
On 22 March 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Federal Council adopts dispatch on the abolition of the marriage penalty
At its meeting on March 21, 2018, the Federal Council adopted the dispatch on balanced couple and family taxation. In doing so, it is proposing the elimination of the marriage penalty in direct federal tax. The proposal will lead to an annual reduction in direct federal tax revenue of around CHF 1.15 billion.
Federal Council adopts dispatch on tax proposal 17
At its meeting on 21 March 2018, the Federal Council adopted the dispatch on tax proposal 17 (SV17).
