FTA publishes draft for VAT practice adjustment: security deposit
On January 16, 2024, the FTA published an initial draft of the VAT practice on its website.
Selected parliamentary business in the area of taxation at federal level (January 2024)
On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.
List of providers of recognised tied pension products (pillar 3a)
On 11 January 2024, the Federal Tax Administration published the circular "List of providers of recognized pension products for tied pension provision (pillar 3a), as at 31 December 2023".
List of surrenderable Pillar 3b endowment insurance policies published
On January 12, 2024, the Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies as at December 31, 2023".
FTA - Imputed interest rate on the security equity
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
New billing forms with new VAT rates
The new VAT rates will apply from January 1, 2024. The standard rate is 8.1%, the reduced rate is 2.6% and the special rate for accommodation is 3.8%.
Memorandum of Understanding between Switzerland and Italy - List of municipalities
On December 22, 2023, the SIF reported that the list of Swiss and Italian municipalities whose territory lies wholly or partly within a 20 km zone on the border with the other contracting state was set out in a mutual agreement.
Introduction of the OECD/G20 minimum taxation on January 1, 2024
On December 22, 2023, the Federal Council decided to levy the supplementary tax in Switzerland from January 1, 2024.
Instructions for completing the salary statement or pension statement and questions and answers on the salary statement
The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".
Tax folder 2023
The tax documentation team has published the "tax folders" for the 2023 tax period.
Value added tax law with changes from 2025
The Value Added Tax Act (VATA) will be amended due to the tax rate increase on January 1, 2024 and the partial revision that is expected to come into force on January 1, 2025.
Memorandum of Understanding on the DTA between Switzerland and Liechtenstein
The State Secretariat for International Financial Matters (SIF) has announced the conclusion of a new Memorandum of Understanding between Switzerland and Liechtenstein.
Encrypted sending of rulings via IncaMail
On December 19, 2023, the FTA amended Communication No. 11 of April 29, 2019 on the formal procedure for tax rulings.
Withholding tax according to DBA
The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.
FTA publishes withholding tax rates 2024
The Federal Tax Administration (FTA) published various withholding tax rates for 2024 on December 13 and 14, 2023.
FTA publishes notice of receipt for FATCA agreement
On December 12, 2023, the Federal Tax Administration (FTA) reported the receipt of group requests in accordance with Art. 12 para. 1 of the FATCA Agreement.
FTA publishes VAT Info 19: Tax rate increase as of January 1, 2024
On December 11, 2023, the FTA published VAT Info 19: Tax rate increase as of January 1, 2024 on its website.
Mineral oil tax refunds will be retained
On December 8, 2023, the Federal Council took note of the report on the mineral oil tax refund.
New simplification for electronic VAT invoicing
On December 6, 2023, the Federal Tax Administration (FTA) announced that it will now also enable the submission of correction statements and annual reconciliations via the "MWST-Abrechnung easy" application.
FTA publishes legislative and ordinance amendments 2024-2027 (as at December 2023)
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.
FTA publishes circular no. 50a: Inadmissibility of the tax deduction of bribes
The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.
Tax information dossier: Update of the article "Environmental taxes"
On November 28, 2023, the FTA updated the article "Environmental taxes" from the tax information dossier.
Switzerland and Angola sign a double taxation agreement
On November 30, 2023, Switzerland and Angola signed an agreement to avoid double taxation (DTA) in the area of taxes on income.
Consultation opened on lowering the tax-free limit for travel
In implementation of the 19.3975 Motion FK-N "Improving tax justice in the flow of goods in local border traffic", the FDF is planning to reduce the tax-free limit for goods in tourist traffic from CHF 300 to CHF 150 per person. The consultation on this has been opened.
Memoranda of Understanding between Switzerland and Italy - Telework 2023 / 2024-2025
On November 28, 2023, the SIF reported that the competent authorities in Italy and Switzerland had concluded two memoranda of understanding.
