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.
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.
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)".
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".
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.
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.
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).
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.
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).
Basel Tax Practice (December 2017 edition)
The Tax Administration of the Canton of Basel-Stadt has published its tax practice (BStP) December 2017 edition.
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".
FTA publishes circular concerning the Federal Act on Measures to Combat Undeclared Work
On 25 January 2018, the Federal Tax Administration (FTA) published a circular concerning the Federal Act on Measures to Combat Undeclared Work (BGSA).
Adjustments to the rate lists relating to direct federal tax 2017 (January 17, 2017)
On January 17, 2018, the Federal Tax Administration (FTA) published various adjustments to the exchange rate lists (ICTax) relating to 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.
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.
Specialist notification of the tax office of the Canton of Zurich concerning cryptocurrencies
On January 11, 2018, the Tax Office of the Canton of Zurich published a technical note on the tax treatment of cryptocurrencies.
Federal Council informs about the current status of the tax bill 17
At its meeting on 10 January 2018, the Federal Council provided information on the current status of Tax Bill 17 (SV17).
Adjustments to the price lists regarding the Direct Federal Tax 2017 (11 January 2017)
On 11 January 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Reporting procedure for withholding tax - Recovery of interest on arrears by 15 February 2018
In the autumn session 2016, the Federal Assembly adapted the provisions of the Swiss Withholding Tax Act (VStG) concerning the reporting procedure. The period for submitting the application for reimbursement of default interest expires on 15 February 2018
The Federal Council is in favour of the adoption of the new financial regulations 2021
At a media conference on 9 January 2018, Federal Councillor Ueli Maurer presented the arguments of the Federal Council in favour of adopting the new Financial Regulation 2021.
Press release of the Finance Department of the Canton of Zurich regarding voluntary disclosures in 2017
On 4 January 2018, the Finance Directorate of the Canton of Zurich issued a media release in which the number of submissions, the subsequently declared assets and the average yield per case of the voluntary declarations submitted in 2017 are published.
FTA publishes Newsletter Q4/2017
In its quarterly newsletter, the Swiss Federal Tax Administration (FTA) provides information on current tax law issues.
Tax information dossier "Administrative and legal assistance in tax matters" updated
On 19 December 2017, the article "Administrative and legal assistance in tax matters" was updated from the Federal Tax Administration (FTA) tax information dossier.
