Memorandum of Understanding between Switzerland and Italy

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.

Memorandum of Understanding between Switzerland and France

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.

Consultation agreement between Switzerland and Germany concerning non-return days

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.

Decisions of the Swiss Federal Administrative Court (CW 28 - 2022)

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

Switzerland and Tajikistan sign Protocol of Amendment to the Double Taxation Agreement

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.

Decisions of the Swiss Federal Supreme Court (CW 27 - 2022)

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

Decisions of the Swiss Federal Administrative Court (CW 27 - 2022)

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

Selected parliamentary business in the tax area at federal level (July 2022)

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

Switzerland and France extend agreement on teleworking

In a joint declaration, the competent authorities of Switzerland and France have agreed to extend the mutual agreement of 13 May 2020 until 31 October 2022.

Overview of the taxation of cross-border employment

In its communication of 27 June 2022, the State Secretariat for International Financial Matters (SIF) points out the legal validity of the mutual agreements concluded with neighbouring states on the taxation of cross-border gainful employment in the context of the pandemic.

Decisions of the Swiss Federal Administrative Court (CW 25 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 20 - 26 June 2022.

Decisions of the Swiss Federal Administrative Court (CW 24 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 13 - 19 June 2022.

FTA publishes notices on FATCA group requests (June 2022)

On 14 June 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.

Decisions of the Swiss Federal Supreme Court (CW 23 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 6 - 12 June 2022.

Decisions of the Swiss Federal Administrative Court (CW 23 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 6 - 12 June 2022.

Decisions of the Swiss Federal Administrative Court (CW 22 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 30 May - 5 June 2022.

Decisions of the Swiss Federal Administrative Court (CW 21 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 23 - 29 May 2022.

Federal Council approves report on review mechanism for standard-compliant implementation of AEOI 2022

At its meeting on 25 May 2022, the Federal Council approved the report "Audit mechanism to ensure standard-compliant implementation of the automatic exchange of information on financial accounts with partner states with a view to the exchange of data in 2022" to the WAK of both Councils.

Decisions of the Swiss Federal Administrative Court (CW 20 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 16 - 22 May 2022.

Federal Council adopts dispatch on AEOI with 12 other partner states

At its meeting on 18 May 2022, the Federal Council adopted the dispatch on the introduction of AEOI with 12 other partner states.

SIF updates the overview of tax relief for Mexico

On 17 May 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Mexico.

Decisions of the Swiss Federal Administrative Court (CW 19 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 9 - 15 May 2022.

FTA publishes final ruling on the FATCA agreement

On 12 May 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Decisions of the Swiss Federal Administrative Court (CW18 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 2 - 8 May 2022.

Federal Council adopts dispatch on the amendment of the double taxation agreement with Armenia

The Federal Council adopted the dispatch on the Protocol of Amendment to the DTA on 4 May 2022.
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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