FTA - Circular information sheets for withholding tax and overviews of double taxation agreements (as at 1.1.2024)

The Federal Tax Administration has updated the circular "Information sheets on withholding tax and overviews of double taxation agreements".

Decisions of the Swiss Federal Administrative Court (CW 4 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 22 - 28, 2024.

Tax information dossier: FTA publishes article "Transfer pricing"

Together with the SSK, the FTA has prepared a new article "Transfer pricing" for the tax information dossier and published it on January 23, 2024.

FTA publishes final rulings on the FATCA agreement

On January 23, 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 Administrative Court (CW 3 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 14 - 21, 2024.

Cross-border commuter agreement with Italy: FTA publishes list of municipalities from 2024

On January 19, 2024, the FTA published the list of Italian municipalities within the meaning of Art. 2 of the cross-border commuter agreement with Italy, valid from January 1, 2024.

Decisions of the Swiss Federal Administrative Court (CW 2 - 2024)

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

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

On January 11, 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 1 - 2024)

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

Memorandum of Understanding between Switzerland and Italy - List of municipalities

On December 22, 2023, the SIF reported that the list of Swiss and Italian municipalities whose territory lies wholly or partly within a 20 km zone on the border with the other contracting state was set out in a mutual agreement.

Memorandum of Understanding on the DTA between Switzerland and Liechtenstein

The State Secretariat for International Financial Matters (SIF) has announced the conclusion of a new Memorandum of Understanding between Switzerland and Liechtenstein.

Withholding tax according to DBA

The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.

Decisions of the Swiss Federal Administrative Court (CW 50-52 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 11 - 31, 2023.

FTA publishes notice of receipt for FATCA agreement

On December 12, 2023, the Federal Tax Administration (FTA) reported the receipt of group requests in accordance with Art. 12 para. 1 of the FATCA Agreement.

Decisions of the Swiss Federal Administrative Court (CW 49 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 4 - 10, 2023.

Decisions of the Swiss Federal Administrative Court (CW 48 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 27 and December 3, 2023.

Switzerland and Angola sign a double taxation agreement

On November 30, 2023, Switzerland and Angola signed an agreement to avoid double taxation (DTA) in the area of taxes on income.

Memoranda of Understanding between Switzerland and Italy - Telework 2023 / 2024-2025

On November 28, 2023, the SIF reported that the competent authorities in Italy and Switzerland had concluded two memoranda of understanding.

Decisions of the Swiss Federal Administrative Court (CW 47 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 20 - 26, 2023.

FTA publishes notifications of receipt and final rulings on the FATCA agreement

On November 21, 2023, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Agreement and the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Entry into force of the Protocol of Amendment to the DTA with Tajikistan

According to the SIF communication, the protocol of amendment to the DTA with Tajikistan entered into force on November 2, 2023 and is in principle applicable from this date.

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

On November 22, 2023, the Federal Council adopted the dispatch on the amendment of the DTA with Slovenia.

Federal Council adopts dispatch on supplementary agreement to DTA with France

On November 22, 2023, the Federal Council adopted the dispatch on the approval and implementation of a supplementary agreement to the DTA with France, which in particular regulates the taxation of cross-border teleworking of up to 40% of working hours per year.

Decisions of the Swiss Federal Administrative Court (CW 46 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 13 - 19, 2023.

Decisions of the Swiss Federal Administrative Court (CW 45 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 6 - 12, 2023.
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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