Interest rate for remuneration, arrears and refunds for the direct federal tax for the calendar year 2020
The Federal Department of Finance (FDF) has decided not to pay interest for the calendar year 2020 on early payments of direct federal tax. The default and refund interest rates also remain unchanged.
Federal Council adopts dispatch on protocol of amendment to DTA with Ukraine
At its meeting on October 9, 2019, the Federal Council adopted the dispatch on the approval of a protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA) between Switzerland and Ukraine. The protocol implements the minimum standards for double taxation agreements and also adapts the DTA to the current treaty policy of both countries.
EU removes Switzerland from its watch list
Switzerland meets international tax standards and implements them. The European Union has now also recognized this and removed Switzerland from its watch list. The change comes into force with the publication of the revised annexes in the Official Journal of the EU.
Protocol of Amendment to the DTA between Switzerland and the United States of America entered into force
On September 20, 2019, Switzerland and the United States of America exchanged the instruments of ratification of the protocol of amendment to their double taxation agreement in the area of taxes on income (DTA) in Bern. The protocol, which entered into force on the same day, represents a milestone in tax relations between Switzerland and the USA.
Federal Council adopts dispatches on the amendments to the DTAs with Ireland and Korea
At its meeting on September 20, 2019, the Federal Council adopted the dispatches on the protocols of amendment to the double taxation agreements (DTAs) with Ireland and Korea. The protocols implement the minimum standards for DTAs. An arbitration clause will also be included in the DTA with Ireland. Both dispatches were referred to the Federal Assembly.
Implement the recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
The Council of States and the National Council have adopted the Federal Act on the Implementation of Recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes.
Switzerland and Ireland sign protocol of amendment to DTA
On June 13, 2019, Switzerland and Ireland signed a protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA).
Switzerland and the Netherlands sign protocol of amendment to DTA
On June 12, 2019, Switzerland and the Netherlands signed a protocol of amendment to the agreement for the avoidance of double taxation in the area of taxes on income (DTA).
Switzerland and Iran sign Protocol of Amendment to the DTA
On 3 June 2019, Switzerland and Iran signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.
ESTV reminds of separate tax identification numbers at AIA
The Federal Tax Administration (FTA) recalls that within the framework of the International Automated Exchange of Information in Tax Matters (AIA), separate tax identification numbers apply to natural and legal persons resident in Switzerland and to other legal entities.
Federal Council adopts dispatch on the introduction of the AIA with 19 other states and approves test report
At its meeting on 29 May 2019, the Federal Council opened the dispatch on the introduction of the automatic exchange of information on financial accounts (AIA) with 19 other states and territories.
Switzerland and South Korea sign Protocol of Amendment to the DTA
On 17 May 2019, Switzerland and South Korea signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of income taxes.
Protocol amending the DTA with Ecuador enters into force
The Protocol amending the Double Taxation Convention (DTA) between Switzerland and Ecuador in the field of taxes on income and wealth entered into force on 17 April 2019.
Parliament approves DBA with United Kingdom in final vote
The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a Protocol amending the Double Taxation Convention between Switzerland and the United Kingdom.
Parliament approves multilateral agreement to implement tax agreement-related measures to prevent profit reduction and profit transfer
The Parliament (Council of States and National Council) has approved the Federal Decree approving the multilateral agreement on the implementation of tax convention-related measures to prevent the reduction and transfer of profits.
Parliament approves DBA with Brazil in final vote
The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.
SIF publishes Understanding on DTA between Switzerland and Colombia
On 5 March 2019, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (Agreement) on the Agreement between the Swiss Confederation and the Republic of Colombia on the Avoidance of Double Taxation in the Field of Taxes on Income and Assets of 26 October 2007 (Swiss-Colombian DTA).
Council of States approves DTA with Brazil
The Council of States has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.
Council of States approves DTA with the United Kingdom
The Council of States approved the dispatch of 22 August 2018 approving a protocol amending the double taxation agreement (DTA) between Switzerland and the United Kingdom.
Switzerland and Ukraine sign Protocol of Amendment to the DTA
On 24 January 2019, Switzerland and Ukraine signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.
Tax Information Agreement (SIA) with Brazil entered into force
The Tax Information Agreement between Switzerland and Brazil entered into force on 4 January 2019 and is applicable from 1 January 2020.
Federal Council opens consultation on the introduction of the AIA with 18 other countries
At its meeting on 7 December 2018, the Federal Council opened the consultation procedure on the introduction of automatic information exchange on financial accounts (AIA) with 18 other states and territories.
DTA with Pakistan in force
The new double taxation agreement (DTA) between Switzerland and Pakistan entered into force on 29 November 2018.
Commission suspends consultation on DTA with Saudi Arabia
In the wake of the murder of journalist Yamal Khashoggi, the Commissions for Economic Affairs and Taxation (CAB-N) have decided to suspend deliberations on the agreement with Saudi Arabia until the Federal Council has thoroughly reviewed Switzerland's relations with Saudi Arabia.
Protocol of Amendment to the DTA with Ghana enters into force
The Protocol of Amendment to the Double Taxation Convention (DTA) in the area of taxes on income, wealth and capital gains between Switzerland and Ghana entered into force on 29 October 2018.
