taxlawblog.ch Your blog on Swiss tax law

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 29 March - 4 April 2021.

On 23 March 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.

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.

The FTA has updated the guidance on the standard for the automatic exchange of information in tax matters.

Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.

On 1 December 2020, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12 paragraph 1 of the FATCA Act.

The Organisation for Economic Cooperation and Development (OECD) published a report to the G20 on 23rd November 2020.

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.

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.

This year, the FTA automatically exchanged information on financial accounts with 86 countries.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 28 September - 4 October 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 14 - 20 September 2020

In the course of August 2020, the Federal Council commented on various motions, postulates and interpellations (tax amnesty, micro-tax, VAT, etc.).

At its meeting on 26 August 2020, the Federal Council adopted the messages on a new double taxation agreement (DTA) with Bahrain and on the Protocol of Amendment to the DTA with Kuwait.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks from 29 June - 12 July 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 22 - 28 June 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 June 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 June 2020.

In its meeting on 4 June 2020, the Council of States adopted the adjustments to the exchange of information (AIA).

On 20 May 2020, the Federal Council submitted the audit report on the standard-compliant implementation of the Automatic Exchange of Information to the relevant parliamentary commissions (WAK-N and WAK-S) for consultation.

On May 20, 2020, the Bundesrat passed a bill to digitize tax procedures.

The Organisation for Economic Co-operation and Development (OECD) held and posted virtual meetings on 12-13 May 2020 for the 2020 review of the exchange of country-by-country reporting.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 12 April 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 March - 5 April 2020.