Dossier tax information "Difference between taxes and other public charges

On 20 March 2018, the article "Difference between taxes and other public charges" from the tax file of the Federal Tax Administration (FTA) was updated.

Protocol to the DTA with Latvia (adopted in final vote)

In the final vote on 16 March 2018, both parliamentary councillors (National Council and Council of States) adopted the Protocol amending the double taxation agreement (DTA) with Latvia. The Protocol provides, inter alia, for adjustments in the taxation of dividends, interest and royalties.

Dossier tax information "Wealth tax of natural persons" updated

On 15 March 2018, the article "Wealth tax for individuals" was updated from the Federal Tax Administration (FTA) tax information dossier.

National Council adopts motion "Increase in flat-rate deductions in direct federal tax to offset the explosion in health insurance premiums

In its session of 6 March 2018, the National Council adopted the motion "Increase in flat-rate deductions in direct federal tax to compensate for the explosion in health insurance premiums".

Council of States adopts federal law on the tax treatment of financial sanctions

In its session of 7 March 2018, the Council of States adopted the Federal Act on the Tax Treatment of Financial Sanctions.

National Council adopts postulate "Aggressive tax policies of individual EU and OECD countries

In its session of 6 March 2018, the National Council adopted a postulate "Aggressive tax policies of individual EU and OECD countries".

SIF publishes position on taxation of the digital economy

The State Secretariat for International Financial Matters (SIF) published its position on the taxation of the digital economy on 8 March 2018.

Federal Council adopts totally revised Real Estate Costs Ordinance

The Federal Council adopted the completely revised Real Estate Costs Ordinance at its meeting on March 9, 2018.

National Council adopts motion "Parallelism between the limitation rule for VAT and that for withholding tax and stamp duty"

At its meeting on 6 March 2018, the National Council adopted the motion "Parallelism between the limitation rule for value added tax and that for withholding tax and stamp duties".

National Council adopts motion "Deletion of duty to sign tax return".

In its session of 6 March 2018, the National Council adopted the motion to "abolish the obligation to sign the tax return".

Adjustments to the price lists regarding the Direct Federal Tax 2017 (8 March 2018)

On 8 March 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

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.

Council of States adopts DTA with Kosovo

The Council of States approved a double taxation agreement (DTA) with Kosovo in its meeting on February 26, 2018.

Council of States rejects four professional initiatives and one motion on the subject of marriage penalty and individual taxation

In its session of 26 February 2018, the Council of States rejected four professional initiatives and one motion on the subject of marriage penalty and individual taxation.

National Council adopts motion "No forfeiture of withholding tax

In its session of 28 February 2018, the National Council adopted the motion "No forfeiture of withholding tax".

Council of States adopts DTA with Pakistan

The Council of States approved a double taxation agreement (DTA) with Pakistan in its meeting on February 26, 2018.

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".

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.

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).

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.

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.

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.

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.

Federal Council signs DTA with Saudi Arabia

The Federal Council signed a double taxation agreement (DTA) with Saudi Arabia on February 18, 2018.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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