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

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

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 March 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 March 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 17 - 23 February 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 February 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 February 2020.

On 31 January 2020, the Organisation for Economic Cooperation and Development (OECD) published a statement on taxation of multinational (digital) companies, according to which an agreement should be in place by the end of 2020 (see also our contributions of 12.10.2019 and 09.11.2019).

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 January 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 January 2020.

On 16 January 2020 the Federal Tax Administration FTA published the circular "Information Sheets and DTA Overviews for Withholding Tax".

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 6 - 12 January 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 6 - 12 January 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 30 December 2019 - 5 January 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 December 2019 - 5 January 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 December 2019.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 December 2019.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 December 2019.

At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.

At its meeting on December 13, 2019, the Federal Council opened the consultation on the Federal Act on the Implementation of International Tax Agreements (new StADG). The consultation will last until March 27, 2020.

At its meeting on 6 November 2019, the Federal Council adopted the messages concerning the Protocols of Amendment to the Double Taxation Agreements (DTAs) with New Zealand, the Netherlands, Norway and Sweden.

At its meeting on October 23, 2019, the Federal Council adopted the dispatch on the protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA) with Iran.

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.

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.

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.