Switzerland and the USA agree on mutual exchange of information on financial data
Switzerland and the USA signed a new FATCA agreement in Bern on June 27, 2024. Switzerland currently provides information on financial accounts to the USA unilaterally. In future, it will also receive corresponding information from the USA as part of an automatic exchange of information. The model change is expected to apply from 2027.
Federal Council rejects popular initiative "Yes to fair federal taxes for married couples too"
At its meeting on June 26, 2024, the Federal Council defined its position on the Centre Party's popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!" and recommends that Parliament reject the initiative without a direct or indirect counter-proposal.
FTA publishes draft for VAT practice adjustment: Deconstruction and soil remediation costs
On June 27, 2024, the FTA published an initial draft of the VAT practice on its website.
FTA publishes substantive amendments concerning publications on the VAT Act
On June 25, 2024, the FTA published material changes to the publications on the topics of cabs and subsidies on the website.
FTA publishes revised "Guide for future taxpayers"
The Federal Tax Administration (FTA) has revised the publication "Guide for future taxpayers". It provides an overview of the assessment of income and wealth taxes for individuals.
FTA publishes four new drafts on VAT practice
The FTA published four new drafts on VAT practice on June 17, 2024.
Tax information dossier: Update of the article "Federal stamp duties"
On June 17, 2024, the Federal Tax Administration (FTA) updated the article "Federal stamp duties" from the tax information dossier.
FTA - Registration as a person liable for VAT now via ePortal
Companies can now register for VAT via the ePortal.
Federal Council adopts dispatch on DTA with Angola
The Federal Council adopted the dispatch on the DTA with Angola on June 14, 2024.
Federal Council adopts dispatch on amending the DTA with Germany
On June 14, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Germany.
FTA publishes notice of receipt for FATCA agreement
On June 13, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests in accordance with Art. 12 para. 1 FATCA Act.
Federal Council opens consultation on the new Federal Act on the International Automatic Exchange of Information on Salary Data
The Federal Council opened the consultation procedure at its meeting on June 7, 2024. It is proposing a new law that regulates the automatic exchange of information on salary data in tax matters between Switzerland and a partner state with which an international treaty exists.
Switzerland and Italy sign permanent tax rules for working from home
On June 6, 2024, Switzerland and Italy signed a protocol of amendment to the existing cross-border commuters agreement, which permanently regulates the issue of taxation of home offices. The protocol of amendment will enter into force as soon as the corresponding approval processes in both countries have been completed and will apply retroactively from January 1, 2024.
FTA - VAT online billing is getting closer
From 2025, VAT can only be declared online. Companies that declare VAT using paper statements can still do so until the end of 2024.
FTA - Tax statistics 2023
The Federal Tax Administration (FTA) has published the "Tax statistics 2023 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden.
Publication of the report "Potential for the Swiss SME economy with a connection to the EU One-Stop-Shop for VAT settlement"
At its meeting on May 31, 2024, the Federal Council adopted the report in fulfillment of postulate 22.3384 of the WAK-N of April 11, 2024.
FTA updates the "Current taxes" dossier
The "Current taxes" dossier was updated on May 30, 2024.
Entry into force of changes to laws and ordinances in tax law for the years 2025-2028
The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.
English version of the FTA website on transfer pricing
The website published in February in the form of a Q&A, which deals with various selected topics in the field of transfer pricing, is now also available in English.
Federal Council opens consultation on extending the international automatic exchange of information in tax matters to crypto assets
The extension concerns the new AEOI on crypto assets and the amendment to the standard for AEOI on financial accounts and is to apply from January 1, 2026.
Federal Council rejects popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)"
On May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)".
Selected parliamentary business in the area of taxation at federal level (May 2024)
On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.
Updated overview of the tax relief concerning Colombia
On May 6, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Colombia.
Fiscal revenues of the federal government 2023
On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2023.
Annual financial statements and activity report Radio TV levy
The corporate fee for radio and television has been levied by the Federal Tax Administration (FTA) since January 1, 2019. As the collection agency for the corporate fee for radio and television, the FTA is obliged to prepare and publish annual accounts and an activity report.
