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Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 December 2019.

At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.

At its meeting on December 13, 2019, the Federal Council opened the consultation on the Federal Act on the Implementation of International Tax Agreements (new StADG). The consultation will last until March 27, 2020.

At its meeting on 6 November 2019, the Federal Council adopted the messages concerning the Protocols of Amendment to the Double Taxation Agreements (DTAs) with New Zealand, the Netherlands, Norway and Sweden.

At its meeting on October 23, 2019, the Federal Council adopted the dispatch on the protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA) with Iran.

Switzerland meets international tax standards and implements them. The European Union has now also recognized this and removed Switzerland from its watch list. The change comes into force with the publication of the revised annexes in the Official Journal of the EU.

At its meeting on October 9, 2019, the Federal Council adopted the dispatch on the approval of a protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA) between Switzerland and Ukraine. The protocol implements the minimum standards for double taxation agreements and also adapts the DTA to the current treaty policy of both countries.

The Federal Department of Finance (FDF) has decided not to pay interest for the calendar year 2020 on early payments of direct federal tax. The default and refund interest rates also remain unchanged.

At its meeting on September 20, 2019, the Federal Council adopted the dispatches on the protocols of amendment to the double taxation agreements (DTAs) with Ireland and Korea. The protocols implement the minimum standards for DTAs. An arbitration clause will also be included in the DTA with Ireland. Both dispatches were referred to the Federal Assembly.

On September 20, 2019, Switzerland and the United States of America exchanged the instruments of ratification of the protocol of amendment to their double taxation agreement in the area of taxes on income (DTA) in Bern. The protocol, which entered into force on the same day, represents a milestone in tax relations between Switzerland and the USA.

The Council of States and the National Council have adopted the Federal Act on the Implementation of Recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

On June 12, 2019, Switzerland and the Netherlands signed a protocol of amendment to the agreement for the avoidance of double taxation in the area of taxes on income (DTA).

On June 13, 2019, Switzerland and Ireland signed a protocol of amendment to the agreement on the avoidance of double taxation with respect to taxes on income and capital (DTA).

The Federal Tax Administration (FTA) recalls that within the framework of the International Automated Exchange of Information in Tax Matters (AIA), separate tax identification numbers apply to natural and legal persons resident in Switzerland and to other legal entities.

On 3 June 2019, Switzerland and Iran signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.

At its meeting on 29 May 2019, the Federal Council opened the dispatch on the introduction of the automatic exchange of information on financial accounts (AIA) with 19 other states and territories.

On 17 May 2019, Switzerland and South Korea signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of income taxes.

The Protocol amending the Double Taxation Convention (DTA) between Switzerland and Ecuador in the field of taxes on income and wealth entered into force on 17 April 2019.

The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.

The Parliament (Council of States and National Council) has approved the Federal Decree approving the multilateral agreement on the implementation of tax convention-related measures to prevent the reduction and transfer of profits.

The Parliament (Council of States and National Council) has approved the Federal Decree on the approval of a Protocol amending the Double Taxation Convention between Switzerland and the United Kingdom.

On 5 March 2019, the State Secretariat for International Financial Matters (SIF) published a Memorandum of Understanding (Agreement) on the Agreement between the Swiss Confederation and the Republic of Colombia on the Avoidance of Double Taxation in the Field of Taxes on Income and Assets of 26 October 2007 (Swiss-Colombian DTA).

The Council of States approved the dispatch of 22 August 2018 approving a protocol amending the double taxation agreement (DTA) between Switzerland and the United Kingdom.

The Council of States has approved the Federal Decree on the approval of a double taxation agreement (DTA) between Switzerland and Brazil.

On 24 January 2019, Switzerland and Ukraine signed a Protocol of Amendment to the Double Taxation Convention (DTA) in the field of taxes on income and wealth.