Decisions of the Swiss Federal Administrative Court (CW 3 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 13 - 19, 2025.

Decisions of the Swiss Federal Administrative Court (CW 2 - 2025)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 6 - 12, 2025.

Annual review of international financial and tax issues 2024

On January 9, 2025, the State Secretariat for International Financial Matters (SIF) published its Annual Review of International Financial and Tax Matters 2024. In it, it lists the most important events for Switzerland in the area of international financial and tax issues.

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

Memorandum of Understanding between Switzerland and the USA

On January 8, the SIF published the Memorandum of Understanding dated December 5, 2024 regarding the eligibility of certain US and Swiss pension funds to claim treaty benefits pursuant to Art. 10 para. 3 DTA CH-USA.

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.

Decisions of the Swiss Federal Administrative Court (CW 52 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 23 - 31, 2024.

Decisions of the Swiss Federal Administrative Court (CW 51 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 16 - 22, 2024.

Memorandum of Understanding between Switzerland and France

On December 17, 2024, the SIF announced that a new memorandum of understanding had been concluded between Switzerland and France on the taxation of cross-border teleworking.

Decisions of the Swiss Federal Administrative Court (CW 50 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 9 - 15, 2024.

Federal Council publishes report on the application of the direct favoritism theory for withholding tax

On December 13, 2024, the Federal Council published the report in fulfillment of postulate 22.3396 WAK-N from May 2022 "Avoiding disadvantages for Swiss companies through a uniform taxation practice".

Cancellation of the application of the most-favored-nation clause pursuant to the protocol of the DTA Switzerland-India

The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.

Decisions of the Swiss Federal Administrative Court (CW 49 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 2 - 8, 2024.

Decisions of the Swiss Federal Administrative Court (CW 48 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - December 1, 2024

Decisions of the Swiss Federal Administrative Court (CW 47 - 2024)

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

Federal Council adopts dispatch on the amendment of the DTA with Hungary

On November 20, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Hungary.

Decisions of the Swiss Federal Administrative Court (CW 46 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 11 - 17, 2024.

Decisions of the Swiss Federal Administrative Court (CW 45 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 4 - 10, 2024.

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

Updated overview of the tax relief concerning Ethiopia

On October 31, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Ethiopia.

Entry into force of the protocol of amendment to the double taxation agreement with Kuwait

The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.

Decisions of the Swiss Federal Administrative Court (CW 43 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 21 - 27, 2024.

FTA publishes final rulings on the FATCA agreement

On October 25, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Decisions of the Swiss Federal Supreme Court (CW 42 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 14 - 20, 2024.

Federal Council enacts Federal Act on the Taxation of Telework as of 1.1.2025.

At its meeting on October 16, 2024, the Federal Council decided to bring the Federal Act on the Taxation of Teleworking into force on January 1, 2025.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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