Decisions of the Swiss Federal Supreme Court (CW 5 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 1 - 7 February 2021.

Decisions of the Swiss Federal Administrative Court (CW 5 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 1 - 7 February 2021.

Decisions of the Swiss Federal Administrative Court (CW 4 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 - 31 January 2021.

Technical information "Withholding tax according to DBA" has been updated

The FTA has updated the overviews of the countries with which the agreements contain abuse provisions, concerning tax relief for Swiss dividends and interest as well as treaty limitations on foreign taxes.

Decisions of the Swiss Federal Administrative Court (CW 2 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 January 2021.

Decisions of the Swiss Federal Administrative Court (CW 1 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks 1 - 10 January 2021.

Decisions of the Swiss Federal Supreme Court (CW 1 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks 1 - 10 January 2021.

Decisions of the Swiss Federal Administrative Court (CW 52-53 - 2020)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks of 21 - 31 December 2020.

Decisions of the Swiss Federal Supreme Court (CW 52-53 - 2020)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks of 21 - 31 December 2020.

New cross-border commuter agreement between Switzerland and Italy of 23 December 2020

On 23 December 2020, Switzerland and Italy signed a new agreement on cross-border commuters, which replaces the current agreement of 1974 and now applies reciprocally.

Switzerland and Germany adjust the VAT compensation of Büsingen

Switzerland and Germany have adjusted the value added tax (VAT) compensation for the German municipality of Büsingen, which is part of the Swiss customs territory.

Decisions of the Swiss Federal Supreme Court (CW 51 - 2020)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 14 - 20 December 2020.

Decisions of the Swiss Federal Administrative Court (CW 51 - 2020)

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 14 - 20 December 2020.

Memorandum of Understanding with the Philippines

The State Secretariat for International Financial Matters SIF has concluded a mutual agreement with the Philippines on the recognition and provision of Philippine tax residency certificates. This agreement will enter into force on 10 December 2020.

FTA publishes Circular "Changes in the Cantonal Supervision Division as of 1 January 2021" (2-188-DV-2020-d)

The FTA has published the circular "Mutations in the Cantonal Supervision Division as of 1 January 2021".

Decisions of the Swiss Federal Administrative Court (CW 50 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 7 - 13 December 2020.

Decisions of the Tax Appeal Court ZH (November / December 2020)

Overview of the tax law decisions of the Zurich Tax Appeal Court published in November / December 2020.

Decisions of the Swiss Federal Court (CW 49 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 30 November 2020 - 6 December 2020.

Decisions of the Swiss Federal Administrative Court (CW 49 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 30 November - 6 December 2020.

Consultation agreement with Germany on cross-border workers and state support services extended

On 3 December 2020, the State Secretariat for International Financial Matters (SIF) extended until 31 March 2021 the consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state benefits.

Memorandum of Understanding with France on the taxation of cross-border workers in the home office extended

The State Secretariat for International Financial Matters (SIF) reported on 3 December 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 March 2021.

Decisions of the Swiss Federal Administrative Court (CW 48 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 November 2020.

Decisions of the Swiss Federal Court (CW 47 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 November 2020.

Decisions of the Swiss Federal Administrative Court (CW 47 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 November 2020.

Decisions of the Swiss Federal Administrative Court (CW 46 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 November 2020.
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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