Multilateral agreement on the exchange of country-by-country reports was adopted in the final vote

In the final vote on 16 June 2017, the Council of States and the National Council adopted the Federal Decree on the approval of the Multilateral Agreement between the competent authorities on the exchange of country-specific reports (ALBA Agreement) and the associated Implementation Act (ALBA Act).

Special VAT rate for accommodation services adopted in the final vote

In the final vote on 16 June 2017, the Council of States and the National Council decided on the temporary continuation of the special rate of 3.8% for accommodation services.

Adjustments to the price lists regarding direct federal tax 2016 (15 June 2017)

On 15 June 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

Tax burden in Switzerland 2016 (cantonal capitals)

The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2016.

National Council adopts a motion concerning the reimbursement of Billag value-added tax

At its meeting on 13 June 2017, the National Council, as the first Council to deal with the matter, will adopt a motion instructing the Federal Council to create the appropriate legal basis for ensuring that overpaid VAT on radio and television reception fees can be repaid to all consumers and companies retroactively over a period of five years.

National Council rejects promotion of energy renovation

In its session of 15 June 2017, the National Council rejected two professional initiatives to create tax incentives for comprehensive energy-related refurbishment.

Special VAT rate for accommodation services - Parliamentary Editorial Committee requests adjustments

On 15 June 2017, both the National Council and the Council of States followed a proposal by the Drafting Committee, which provides for an adjustment to the temporary continuation of the special rate for accommodation services of 3.8% already decided by both Councils.

National Council advises on financing the modernisation and digitisation of the Federal Customs Administration (DaziT)

On 14 June 2017, the National Council discussed a federal decree granting a loan for the complete renewal of information and communication technology (ICT) for the Federal Customs Administration (FCA).

The National Council against adjustments to the taxation of agricultural and forestry real estate

The National Council did not accept the Federal Council's proposal, which provided for a return to practice in income tax for the taxation of capital gains realised on the sale of agricultural and forestry real estate, as was the case until 2011.

National Council adopts motion for competitive tax treatment of start-ups

On 14 June 2017, the National Council adopted a motion to ensure competitive tax treatment of start-ups (including their employee shareholdings).

Federal Council decides to partially repeal the decree on abuse (BRB 62) and to convert it into an ordinance

On 13 June 2017, the Federal Council decided to repeal one of the two abuses (Art. 2 para. 2 letter a) of the Federal Council Decree on measures against the unjustified use of federal double taxation agreements (DTA 62) as of 1 July 2017. In the future, the prerequisites for relief under a DTA will thus only have to be examined by the source state.

Federal Council approves key points of the tax bill 17

At its meeting on 9 June 2017, the Federal Council approved the key points of tax proposal 17 (SV17).

Federal Council opens consultation on the federal law on the calculation of the participation deduction for too-big-to-fail instruments

At its meeting on 9 June 2017, the Federal Council opened the consultation process on the Federal Act on the calculation of the participation deduction for too-big-to-fail instruments (TBTF instruments).

Council of States approves the multilateral agreement on the exchange of country-specific reports and resolves differences between the two Councils

At its meeting on 6 June 2017, the Council of States approved the Federal Decree on the approval of the Multilateral Agreement between the competent authorities on the exchange of country-specific reports (ALBA Agreement) and the associated Implementation Act (ALBA Act) in the version approved by the National Council, thereby resolving the differences between the two chambers of parliament.

Switzerland signs BEPS Convention

On 7 June 2017, Switzerland signed the multilateral agreement on the implementation of tax treaty-related measures to prevent the reduction and transfer of profits (BEPS Agreement, MLI).

FTA publishes detailed overview of the partial revision of the VAT Act

On 6 June 2017, the Federal Tax Administration (FTA) published a detailed overview of the partial revision of the Value Added Tax Act (VAT Act).

The FDK publishes its statement on the tax consideration of childcare costs

The Conference of Cantonal Finance Directors (FDK) does not oppose an increase in the deduction for childcare costs at the level of direct federal taxes (DBG), but calls for the Tax Harmonisation Act (StHG) not to be amended.

Federal Council brings partial revision of the Value Added Tax Act into force

The Swiss Federal Council will largely put the partial revision of the Value Added Tax Act (MWSTG) into force on 1 January 2018.

The steering committee adopts its recommendations on the tax bill 17

On 1 June 2017, the steering body consisting of the Confederation and the cantons approved its recommendations for a balanced tax proposal 17 (formerly Corporate Tax Reform III) for submission to the Federal Council.

Zurich: Equal treatment of Zurich companies with regard to real estate gains tax

The Zurich Government Council has requested the Cantonal Council to allow companies in the Canton of Zurich to deduct their business losses from the municipalities' real estate gains tax in future.

National Council approves the multilateral agreement on the exchange of country-specific reports with differences to the Council of States

At its meeting on 31 May 2017, the National Council approved the Federal Decree on the approval of the Multilateral Agreement between the competent authorities on the exchange of country-specific reports (ALBA Agreement) and the associated Implementation Act (ALBA Act), with certain differences to the Council of States (First Council).

Special VAT rate for lodging services - National Council and Council of States are in favour of a temporary extension of the special rate

In its session of 31 May 2017, the National Council approves the decision of the Council of States to extend the special VAT rate of 3.8% for accommodation services for an initial period of 10 years and not, as envisaged in the underlying initiative, to anchor it permanently in the VAT Act. The proposal is now ready for the final vote.

National Council adopts a motion concerning the harmonisation of interest rates in federal tax decrees

At its meeting on 31 May 2017, the National Council, as the first Council to deal with the matter, will adopt a motion instructing the Federal Council to harmonise the interest rates in federal tax decrees in such a way that a generally applicable default and remuneration interest rate is established.

National Council rejects a motion concerning the domicile taxation of retired customs and border guard staff resident in the Principality of Liechtenstein

At its meeting on 31 May 2017, the National Council, as the first Council to deal with the matter, rejects a motion concerning the taxation of the domicile of retired customs and border guard staff resident in the Principality of Liechtenstein.

Special VAT rate for accommodation services - Council of States is in favour of a temporary extension of the special rate

In its session of 30 May 2017, the Council of States advocates extending the special rate for accommodation services of 3.8% for an initial period of 10 years. He is thus voting against the motion of the National Council which wants to anchor the special rate for accommodation services permanently in the VAT Act.
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The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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