New regulation regarding the place of taxation of brokerage commissions
At its meeting on 16 August 2017, the Federal Council decided to bring into force an amendment to the Tax Harmonisation Act (StHG) regarding the place of taxation of brokerage commissions from real estate transactions on 1 January 2019.
Additional agreement to the DTA with Belgium is in force
On 19 July 2017 the supplementary agreement amending the double taxation agreement (DTA) in the area of taxes on income and assets between Switzerland and Belgium came into force.
Adjustments to the price lists regarding the Direct Federal Tax 2016 (11 August 2017)
On 11 August 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Amendment to the calculation of the guarantee in respect of VAT on foreign traders
As from 1 August 2017, the guarantee for VAT for taxable persons not established in Switzerland will be recalculated.
Switzerland and Ecuador sign Protocol of Amendment to DTA
On 26 July 2017 Switzerland and Ecuador signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the area of taxes on income and wealth.
FTA publishes first drafts on VAT practice
On 25 July 2017, the Federal Tax Administration (FTA) published the first drafts for the selective amendment of the VAT information 07 Tax assessment and tax rates as well as the VAT sector information 08 Hotel and catering industry. The adaptations relate in particular to terminology resulting from the new Food Act (LMG) that has just entered into force.
Updated overview of the effects of the DTA with Liechtenstein
The State Secretariat for International Financial Matters (SIF) has updated its overview of the effects of the double taxation agreement (DTA) with Liechtenstein (extent of the relief).
Switzerland and France clarify open application questions regarding the exchange of tax data
Switzerland and France have reaffirmed their intention to maintain effective cooperation in the tax field based on the OECD standard.
FTA publishes 2016 activity report
The Federal Tax Administration (FTA) has published its Activity Report 2016.
FTA publishes its "Tax statistics 2016
The Federal Tax Administration (FTA) has published its "Tax Statistics 2016".
Automatic Information Exchange Agreement signed with Singapore
On 17 July 2017, Switzerland and Singapore signed an agreement on the automatic exchange of information in tax matters.
Notification of the FTA - Einanlegerfonds eines Schadensversichers gilt als exempted investor
According to an announcement by the Federal Tax Administration (FTA) dated 21 July 2017, domestic investor funds formed by a non-life insurer supervised by FINMA are now considered exempt investors under the Stamp Duty Act.
FTA publishes draft technical guidance on the standard for the automatic exchange of information on financial accounts (AIA)
On 6 July 2017, the Federal Tax Administration (FTA) published a draft technical guidance document on the standard for the automatic exchange of information on financial accounts (AIA).
Selected parliamentary business in tax matters at federal level (6 July 2017)
On 6 July 2017, the Federal Tax Administration (FTA) updated some of the selected parliamentary business in the tax field at federal level.
FTA supplements technical information on the partial revision of the MWSTG
On 3 July 2017, the Federal Tax Administration (FTA) supplemented its technical information on the partial revision of the Value Added Tax Act (VAT Act) with an overview of the new regulations for the mail order business as of 1 January 2019.
Tax practice of the Canton of Basel-Landschaft (June 2017 edition)
The Tax Administration of the Canton of Basel-Landschaft has published its tax practice (BLStPra) June 2017 edition.
Adjustments to the price lists regarding the Direct Federal Tax 2016 (29 June 2017)
On 29 June 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Federal Council wants to allow entitlement to a refund of withholding tax also in the event of subsequent declaration and offsetting (consultation bill passed)
In its session of 28 June 2017, the Federal Council decided that a negligently omitted declaration of withholding tax in the tax return can be made up for by the end of the objection period and has approved a corresponding consultation draft. This applies to natural persons with residence in Germany.
Federal Council adopts dispatch on revised DTA with Latvia
On 28 June 2017 the Federal Council adopted a dispatch on the revised double taxation agreement (DTA) with Latvia in the area of taxes on income and wealth.
FDK press release "Federal Council puts tax bill 17 in a bad way".
The Board of the Conference of Cantonal Finance Directors (FDK) has noted with incomprehension and astonishment the Federal Council's decision to increase the cantonal share of direct federal tax only to 20.5% instead of 21.2% in the context of tax proposal 17.
New edition of the brochure "The Swiss tax system
The Swiss Tax Conference (SSK) has published a new edition of the brochure "The Swiss Tax System". For the first time the brochure is also published in English.
Federal Council adopts dispatch on automatic exchange of information with 41 additional states and territories
At its meeting on 16 June 2017, the Federal Council adopted the dispatch on the introduction of automatic information exchange (AIA) with 41 states and territories.
Federal Council opens consultation procedure on administrative assistance agreement in customs matters with the USA
On 21 June 2017, the Federal Council opened the consultation procedure on a draft administrative assistance agreement in the customs field with the USA. The agreement is a prerequisite for the conclusion of any agreement on the mutual recognition of customs security measures.
Partial revision of the VAT Act: tax rate change for electronic newspapers, magazines and books without advertising character
On 19 June 2017, the Federal Tax Administration (FTA) published information on the change in tax rates as part of the partial revision of the Value Added Tax Act (VAT Act) as of 1 January 2018 for electronic newspapers, magazines and books of a non-advertising nature.
The new Financial Regulation 2021 was adopted in the final vote
In the final vote on 16 June 2017, the Council of States and the National Council approved the Federal Decree on the new Financial Regulation 2021.
