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Overview of tax law decisions of the Swiss Federal Administrative Court published between September 12 - 18, 2022.

On 16 September 2022, the Federal Council decided to temporarily suspend the exchange of tax information with Russia based on the public policy reservation of the Administrative Assistance Convention in Tax Matters.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 5 - 11, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 29 - September 4, 2022.

On August 30, 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Turkey.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 22 - 28, 2022.

On August 26, 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 15 - 21, 2022.

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.

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 8 - 14, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 8 - 14, 2022.

On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 1 - 7, 2022.

On July 26, 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 25 - 31, 2022.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 18 - 24, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 18 - 24, 2022.

On July 22, 2022, SIF announced that Switzerland and Italy have agreed that the mutual agreement on the impact of COVID-19 measures on the treatment of earned income from employment under the 1974 DTA and the 1974 Convention on Frontier Workers will remain applicable until the end of October 2022 to all individuals who are residents of a Contracting State and regularly engage in gainful employment in the other Contracting State.

On July 20, 2022, SIF announced that a mutual agreement had been reached between the competent authorities of Switzerland and France regarding the taxation of cross-border workers who work in their home offices as a result of measures taken in the context of the fight against Covid-19, which will be valid until October 31, 2022.

The State Secretariat for International Financial Matters (SIF) informed on July 18, 2022, that the competent authorities of Switzerland and Germany state in a joint declaration that working days spent all day at the place of residence are not treated as non-return days for the purposes of applying the cross-border commuter regulation under the DTA between Switzerland and Germany.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 July 2022.

On 11 July 2022, SIF announced that on 4 July 2022, Switzerland and Tajikistan signed a protocol amending the agreement on the avoidance of double taxation in the field of taxes on income and capital.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 4 - 10 July 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 4 - 10 July 2022.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 5 July 2022.