taxlawblog.ch Your blog on Swiss tax law

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 21 - 27, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 14 - 20, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 7 - 13, 2025.

On July 10, 2025, the FTA published notification 025-DVS-2025 regarding the determination of the taxable income portion of foreign life annuity insurance policies.

The FTA publishes an analysis of the use of the deduction for childcare costs for direct federal tax purposes based on the data for 2021.

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 30. - 06. July 2025 were published.

The Federal Tax Administration (FTA) updated the overview of tax policy proposals and initiatives on July 1, 2025.

The brochure "The Swiss tax system" was updated on June 26, 2025. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 16 - 22, 2025.

The "Taxation at source" dossier from the tax information dossier has been updated.

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 9 - 15, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 02 - 08, 2025.

On June 6, 2025, the Federal Council adopted the dispatch approving the introduction of the international automatic exchange of information (AEOI) on crypto assets with the relevant partner states. Entry into force is planned for 2026 with the first exchange of data in 2027.

The Federal Tax Administration (FTA) has published the "Tax statistics 2024 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden in Switzerland.

The Federal Tax Administration (FTA) launched the new tax folder "Taxation according to expenditure" on June 2, 2025.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between May 26 and June 1, 2025.

The dossier “Applicable taxes” was updated on 26 May 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 19 - 25, 2025.

The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.

On May 19, 2025, the FTA specified the future practice in Communication 024-DVS-2025 regarding the determination of the maximum permissible conversion discount.

On May 19, 2025, the SIF announced that the competent authorities of Switzerland and Liechtenstein had concluded a mutual agreement pursuant to Art. 25 para. 3 DTA CH-FL to avoid double taxation of income and assets belonging to dormant estates under Liechtenstein law.

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 12 - 18, 2025.

At its meeting on May 14, 2025, the Federal Council adopted the dispatch on the international automatic exchange of information on salary data.

On May 13, 2025, the FTA announced that the website www.steuern-easy.ch published by the SSK and managed by the FTA has been completely revised.

On May 8, 2025, the FTA published the report on pillar 3a contributions and tax relief.