Italian tax authorities publish resolution on taxation of cross-border commuters
On 28 March 2017, the Italian tax authorities published a decision clarifying the taxation of cross-border commuters within the meaning of the cross-border commuter agreement between Switzerland and Italy.
Council of States approves multilateral agreement on exchange of country reports
At its meeting on 16 March 2017, the Council of States approved the multilateral agreement on the exchange of country-specific reports (ALBA agreement; Federal Council business 16.078) by 37 votes to 3 and the Implementation Act by 40 votes to 1 with 2 abstentions. The Council of States is the first body to deal with the matter. In a next step, the business will be discussed by the National Council.
Switzerland and Pakistan sign new DTA
On 21 March 2017, Switzerland and Pakistan signed a new double taxation agreement (DTA) in the field of income taxes.
Decision of the Federal Administrative Court: Request for administrative assistance from Austria admissible
The Federal Tax Administration (FTA) was allowed to provide administrative assistance to the Austrian Ministry of Finance on the basis of the double taxation agreement between Switzerland and Austria. The Federal Administrative Court rejects an appeal lodged against it by decision (A-6394/2016) of 16 February 2017.
DBA Germany - Switzerland: Consultation Agreement on the Conduct of Arbitration Proceedings
On 7 March 2017, the German Federal Ministry of Finance published a consultation agreement (BMF letter of 3 March 2017) on the conduct of arbitration proceedings under the double taxation agreement between Germany and Switzerland.
Focus: Introduction of the AIA with the Principality of Liechtenstein and the question of voluntary self-disclosure
On 2 February 2017, the Federal Department of Finance (FDF) opened a consultation on the introduction of automatic information exchange in tax matters (AIA) with additional countries. The Principality of Liechtenstein in particular has a common economic and monetary area due to numerous treaties with Switzerland. Political and economic relations with the Principality of Liechtenstein make the introduction of the AIA appear necessary (planned entry into force 2018, planned data exchange 2019).
FTA publishes understanding agreements on DTAs with Germany and Liechtenstein
The State Secretariat for International Financial Matters (SIF) has published various understanding agreements on double taxation agreements (DTAs) with Germany and Liechtenstein.
Consultation opened on introduction of AIA with additional countries
On 2 February 2017, the Federal Department of Finance (FDF) opened a consultation on the introduction of automatic information exchange in tax matters (AIA) with additional countries.
25 / 25
