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On 5 January 2017, the Federal Tax Administration (FTA) repealed various circulars.

On 29 December 2017, the Federal Tax Administration (FTA) launched the 2017 tax folder.

On 5 January 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

From 1 January 2019, the new device-independent levy for radio and television (RTV levy) will be charged to households and businesses.

On 22 December 2017, the Federal Tax Administration (FTA) published the last outstanding withholding tax rates for 2018.

On 29 December 2017, the Swiss Federal Tax Administration (FTA) published material amendments concerning various publications on the Value Added Tax Act (VAT Act).

On 19 December 2017, the Federal Tax Administration (FTA) published the first drafts of the Value Added Tax Practice Statement (revMWSTG).

On 21 December 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

On 20 December 2017, the Federal Council opened the consultation procedure on the multilateral agreement on the implementation of tax treaty related measures to prevent the reduction and transfer of profits (BEPS Agreement).

At its meeting on 12 December 2017, the Council of States will approve a motion by the Commission for Transport and Telecommunications to instruct the Federal Council to propose the necessary legislative changes to ensure that, at the administrative level, a portion of the income from the use of a company car for commuting is also compensated and that the deduction of travel costs for these taxpayers is excluded. The flat rate of currently 9.6 percent of the vehicle purchase price can be increased moderately for this purpose.

On 15 December 2017, the Federal Tax Administration (FTA) published a circular concerning the changes in the cantonal supervision division as of 1 January 2018.

Following the National Council's adoption of a motion to waive the revision of the criminal tax law (see our contribution of 9 December 2017), the Council of States will also adopt the motion in its session of 12 December 2017.

On 5/6 December 2017, both the Council of States and the National Council approved the introduction of the automatic exchange of information (AIA) on financial accounts with 41 partner states (from 2018/2019) (see our contribution of 9 December 2017). As the National Council has waived its right to refer the Federal Decree on the AIA with New Zealand back to the Federal Council, the Council of States had to make a formal decision on this agreement again on 12 December 2017.

On 12 December 2017, the Federal Tax Administration (FTA) published further withholding tax rates for 2018.

The Government Council of Basel-Stadt submitted to the Grand Council of the Canton of Basel-Stadt a bill for the partial revision of the Tax Act with a view to introducing a procedure for the direct deduction of taxes from wages (wage deduction procedure) at cantonal level. The Grand Council did not agree to the proposal.

On 12 December 2017, the Swiss Federal Tax Administration (FTA) published a supplement on the topic of "electronic business transactions EGV".

At its meeting on 13 December 2017, the National Council approved the amended double taxation agreement (DTA) with Latvia, but did not wish to take a decision in principle on the referendability of such agreements.

In its meeting on 5 December 2017, the Council of States adopted a motion on strengthening individual legal protection in connection with the automatic exchange of information (AIA) on financial accounts.

On 5-6 December 2017, both the Council of States and the National Council approved the introduction of the automatic exchange of information (AIA) on financial accounts with 41 partner states (from 2018/2019).

In its session of 7 December 2017, the National Council adopted a postulate concerning the taxation of real estate held as business assets with different ownership.

At its meeting on December 7, 2017, the National Council adopted a motion to waive the revision of criminal tax law.

At its meeting on December 8, 2017, the Federal Council took note of the report "Valuation of start-ups" by the Start-ups Working Group. In order to improve the attractiveness of Switzerland as a location for start-ups, the working group recommends amending the circular of the Swiss Tax Conference on the valuation of assets of unlisted companies.

On 27 November 2017, the Federal Tax Administration (FTA) published the first drafts for the definition of practice in the consultative body.

According to a Federal Council report dated 1 December 2017, a formal harmonization of the collection and payment of direct taxes is only possible with the agreement of the cantons.

On November 27, 2017, the Government Council of the Canton of Zurich announced its consultation response and its strategy for the subsequent cantonal implementation of Tax Proposal 17 (TP17) in a press release.