Decisions of the Swiss Federal Supreme Court (CW 19 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 6 - 12, 2024.

Decisions of the Swiss Federal Administrative Court (CW 19 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 6 - 12, 2024.

Selected parliamentary business in the area of taxation at federal level (May 2024)

On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Updated overview of the tax relief concerning Colombia

On May 6, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Colombia.

Federal Council adopts dispatch on the amendment of the DTA with Serbia

On May 1, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Serbia.

Decisions of the Swiss Federal Administrative Court (CW 16 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 15 - 21, 2024.

FTA publishes final rulings on the FATCA agreement

On April 19, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Decisions of the Swiss Federal Supreme Court (CW 15 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 8 - 14, 2024.

Decisions of the Swiss Federal Administrative Court (CW 15 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 8 - 14, 2024.

FTA publishes activity report 2023

The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.

Decisions of the Swiss Federal Supreme Court (CW 14 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 1 - 7, 2024.

Decisions of the Swiss Federal Administrative Court (CW 14 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 1 - 7, 2024.

Selected parliamentary business in the area of taxation at federal level (April 2024)

On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Decisions of the Swiss Federal Administrative Court (CW 13)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 25 - 31, 2024.

Decisions of the Swiss Federal Administrative Court (CW 12 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 18 - 24, 2024.

OECD clarifies the commentary on Article 26 (exchange of information)

On February 19, 2024, the OECD Council updated the commentary on Article 26 of the OECD Model Tax Convention. It was clarified that information received in the context of administrative tax assistance can also be used in relation to unnamed persons.

Decisions of the Swiss Federal Administrative Court (CW 11 - 2024)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 March 2024.

Cross-border commuter agreement with Italy: Specification Wage Standard-CH (ELM)

According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems.

FTA publishes final rulings on the FATCA agreement

On 14 March 2024, the Federal Tax Administration (FTA) issued final rulings pursuant to Art. 5 no. 3 lit. b of the FATCA Agreement.

Decisions of the Swiss Federal Administrative Court (CW 9 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 26 and March 3, 2024.

Federal Council creates national basis for the taxation of teleworking by cross-border commuters

At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.

Decisions of the Swiss Federal Administrative Court (CW 8 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 19 - 25, 2024.

OECD publishes report on Amount B of Pillar I

On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.

Decisions of the Swiss Federal Administrative Court (CW 7 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 12 - 18, 2024.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024.
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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