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Overview of the tax rulings of the Swiss Federal Administrative Court published between April 15 - 21, 2024.

On April 19, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 8 - 14, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 8 - 14, 2024.

The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 1 - 7, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 1 - 7, 2024.

On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 25 - 31, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 18 - 24, 2024.

On February 19, 2024, the OECD Council updated the commentary on Article 26 of the OECD Model Tax Convention. It was clarified that information received in the context of administrative tax assistance can also be used in relation to unnamed persons.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 March 2024.

According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems.

On 14 March 2024, the Federal Tax Administration (FTA) issued final rulings pursuant to Art. 5 no. 3 lit. b of the FATCA Agreement.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 26 and March 3, 2024.

At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 19 - 25, 2024.

On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 12 - 18, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024.

The Federal Tax Administration has updated the circular "Information sheets on withholding tax and overviews of double taxation agreements".

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 22 - 28, 2024.

Together with the SSK, the FTA has prepared a new article "Transfer pricing" for the tax information dossier and published it on January 23, 2024.

On January 23, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 14 - 21, 2024.