taxlawblog.ch Your blog on Swiss tax law

On 16 June 2021, Switzerland and the United Kingdom concluded a mutual agreement on the conduct of arbitration proceedings in accordance with Art. 24 para. 5 of the DTA between Switzerland and the United Kingdom.

On 16 June 2021, France and Switzerland announced that the Memorandum of Understanding on the taxation of international workers would be extended until 30 September 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 7 - 13 June 2021.

The Federal Council has taken note of the status of the OECD/G20 work on global corporate taxation.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 31 May - 6 June 2021.

G7 finance ministers have agreed on a global tax reform that would see the largest multinational tech companies pay their fair share of taxes in the countries where they operate.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 May 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 24 - 30 May 2021.

The amending protocol to the double taxation agreement between Switzerland and the USA, which was approved on 17 July 2019, provides that dividends to tied pension plans (e.g. pillar 3a) will be exempt from withholding tax from 1 January 2020, provided that they do not control the US company paying the dividends. The new mutual agreement explicitly states what is meant by individual recognised pension plans.

On 19 May 2021, a Protocol of Amendment to the DTA Switzerland - Northern Macedonia was signed, which implements the minimum standards in DTA matters.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 10 - 16 May 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 9 May 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 26 April - 2 May 2021.

Germany and Switzerland have amended the consultation agreement again with the date 27 April 2021.

On 30 April 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 19 - 25 April 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 19 - 25 April 2021.

The Federal Tax Administration (FTA) published its 2020 Activity Report on April 22, 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 April 2021.

The double taxation agreement (DTA) in the area of taxes on income between Switzerland and Brazil entered into force on 16 March 2021 and the DTA with Saudi Arabia in the area of taxes on income and wealth entered into force on 1 April 2021. Both DTAs will be effective from 1 January 2022.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 11 April 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 29 March - 4 April 2021.

Finance Minister Ueli Maurer received French Economy and Finance Minister Bruno Le Maire for a working meeting in Bern on 31 March 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 22 - 28 March 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 22 - 28 March 2021.