taxlawblog.ch Your blog on Swiss tax law

On 29 March, Switzerland and Chile concluded a mutual agreement on the amendment of the double taxation agreement.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 28 June - 4 July 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 28 June - 4 July 2021.

On 1 July 2021, the Intra-European Organisation of Tax Administrations (IOTA) will confer the presidency on Switzerland for the 2021/2022 term of office. Switzerland will be represented by Marc Bugnon, Deputy Director of the Federal Tax Administration.

On 1 July 2021, the Inclusive Framework of the OECD with 139 member countries published key values for the future taxation of large, internationally active companies. Switzerland endorses these, but maintains its reservations and conditions.

On 16 October 2020, Federal Councillor Ueli Maurer met with the Cantonal Government of Ticino and informed about the latest exchange with the Italian Ministry of Finance on the agreement with Italy on the taxation of cross-border commuters.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 June 2021.

On 22 June 2021, Germany and Switzerland announced that the mutual agreement on the taxation of international workers would be extended until 30 September 2021. The parties will then consult again in due course.

The brochure "The Swiss Tax System" was updated on 22 June 2021. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 14 - 20 June 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 14 - 20 June 2021.

On 16 June 2021, Switzerland and the United Kingdom concluded a mutual agreement on the conduct of arbitration proceedings in accordance with Art. 24 para. 5 of the DTA between Switzerland and the United Kingdom.

On 16 June 2021, France and Switzerland announced that the Memorandum of Understanding on the taxation of international workers would be extended until 30 September 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 7 - 13 June 2021.

The Federal Council has taken note of the status of the OECD/G20 work on global corporate taxation.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 31 May - 6 June 2021.

G7 finance ministers have agreed on a global tax reform that would see the largest multinational tech companies pay their fair share of taxes in the countries where they operate.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 May 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 24 - 30 May 2021.

The amending protocol to the double taxation agreement between Switzerland and the USA, which was approved on 17 July 2019, provides that dividends to tied pension plans (e.g. pillar 3a) will be exempt from withholding tax from 1 January 2020, provided that they do not control the US company paying the dividends. The new mutual agreement explicitly states what is meant by individual recognised pension plans.

On 19 May 2021, a Protocol of Amendment to the DTA Switzerland - Northern Macedonia was signed, which implements the minimum standards in DTA matters.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 May 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 May 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 26 April - 2 May 2021.

Germany and Switzerland have amended the consultation agreement again with the date 27 April 2021.