taxlawblog.ch Your blog on Swiss tax law

On February 21, 2023, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 5 number 3 litera b FATCA Law.

Overview of tax law decisions of the Swiss Federal Administrative Court published between February 13 - 19, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between February 6 - 12, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between January 30 - February 5, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between January 24 - 29, 2023.

With the circular Leaflets for Withholding Tax and Overviews of Double Taxation Treaties dated January 27, 2023, the FTA informs about changes in the double taxation treaties (DTAs), the various withholding tax leaflets and the related DTA overviews as of January 1, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between January 16 - 23, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between January 9 - 15, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between January 9 - 15, 2023.

On January 10, 2023, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 5 number 3 litera b FATCA Law.

The State Secretariat for International Financial Matters SIF announces that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the procedure for relief from German withholding taxes on dividends, interest and royalties under the double taxation agreement between Switzerland and Germany.

Overview of tax law decisions of the Swiss Federal Administrative Court published between January 2 - 8, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on January 4, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between December 26 - 31, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between December 26 - 31, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between December 19 - 25, 2022.

According to media releases from the Federal Tax Administration (FTA) and the Federal Department of Finance (FDF) on December 22, 2022, Switzerland and France have agreed on a solution for the taxation of home office income, which will apply from January 1, 2023.

On December 22, 2022, the State Secretariat for International Financial Matters (SIF) announced that the mutual agreement between Switzerland and Italy of June 18-19, 2020, which includes, among other things, exceptional and temporary special rules for home office taxation, will remain in force only until January 31, 2023.

On December 22, 2022, the State Secretariat for International Financial Matters (SIF) updated the overviews of treaty limitations on foreign taxes and on tax relief for Swiss dividends and interest.

Overview of tax law decisions of the Swiss Federal Administrative Court published between December 12 - 18, 2022.

On December 13, 2022, the Swiss Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.

Overview of tax law decisions of the Swiss Federal Administrative Court published between December 5 - 11, 2022.

Overview of tax law decisions of the Swiss Federal Supreme Court published between November 28 - December 4, 2022.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 28 and December 4, 2022.

The Protocol of Amendment to the Double Taxation Agreement (DTA) between Switzerland and Japan has entered into force. With the exception of individual provisions, most of the amendments are applicable as of January 1, 2023.