Decisions of the Swiss Federal Supreme Court (CW 35 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.
Decisions of the Swiss Federal Supreme Court (CW 28/29 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 10 - 23, 2023.
FTA publishes activity report 2022
The FTA published its 2022 activity report on March 28, 2023, and recorded tax revenues of 57.3 billion Swiss francs (+1 billion compared to the previous year) and made more requests for administrative assistance than ever before.
Exchange of information with 101 countries on around 3.4 million financial accounts
According to the Federal Tax Administration's (FTA) media release dated October 10, 2022, the FTA has exchanged information on financial accounts with 101 countries. The exchange takes place within the framework of the global standard on the automatic exchange of information (AEOI).
Suspension of the exchange of information with Russia
On 16 September 2022, the Federal Council decided to temporarily suspend the exchange of tax information with Russia based on the public policy reservation of the Administrative Assistance Convention in Tax Matters.
Decisions of the Swiss Federal Supreme Court (CW 27 - 2022)
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 4 - 10 July 2022.
Federal Council approves report on review mechanism for standard-compliant implementation of AEOI 2022
At its meeting on 25 May 2022, the Federal Council approved the report "Audit mechanism to ensure standard-compliant implementation of the automatic exchange of information on financial accounts with partner states with a view to the exchange of data in 2022" to the WAK of both Councils.
Federal Council adopts dispatch on AEOI with 12 other partner states
At its meeting on 18 May 2022, the Federal Council adopted the dispatch on the introduction of AEOI with 12 other partner states.
Federal Council opens consultation on the automatic exchange of information with twelve other partner states
At its meeting on 3 December 2021, the Federal Council opened the consultation on the introduction of the automatic exchange of information on financial accounts (AEOI) with twelve additional states and territories.
Decisions of the Swiss Federal Administrative Court (CW 47 - 2021)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 22 - 28 November 2021.
FTA goes live with new website
The FTA launched its new website on 2 November 2021.
Chair of the OECD Forum on Tax Administration (FTA) and the Joint International Task Force on Shared Intelligence and Collaboration (JITSIC) release statement on Pandora Papers
On 14 October 2021, the Chair of the OECD Forum on Tax Administration (FTA) and the Chair of its Joint International Task Force on Shared Intelligence and Collaboration (JITSIC) issued a joint statement on the Pandora Papers.
Exchange of information with 96 countries on around 3.3 million financial accounts
According to the media release of the Federal Tax Administration (FTA) of 11 October 2021, the FTA has exchanged information on financial accounts with 96 countries. The exchange takes place within the framework of the global standard on the automatic exchange of information (AEOI).
FTA publishes FATCA final rulings (III; supplement)
On 30 September 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
FTA publishes notices on FATCA group requests (June 2021)
On 28 June 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.
FTA publishes FATCA final rulings (II)
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.
Decisions of the Swiss Federal Supreme Court (CW 13 - 2021)
Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 29 March - 4 April 2021.
FTA publishes communications on FATCA group requests
On 23 March 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
FTA publishes FATCA final rulings
On 29 January 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
FTA updates guidance on the standard for AEOI in tax matters
The FTA has updated the guidance on the standard for the automatic exchange of information in tax matters.
FTA - Access to penal decisions of the FTA
Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.
FTA publishes communications on FATCA group requests
On 1 December 2020, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12 paragraph 1 of the FATCA Act.
OECD publishes report to G20
The Organisation for Economic Cooperation and Development (OECD) published a report to the G20 on 23rd November 2020.
Entry into force of changes in tax laws and regulations and summary tables for the years 2021-2023
The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
Federal Council puts revised law and ordinance on AIA into force
At its meeting on 11 November 2020, the Federal Council approved the amendment to the Ordinance on the International Automatic Exchange of Information in Tax Matters (AIAV) and, together with the Federal Act (AIAG), put it into force on 1 January 2021.
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