Federal Council report on the inclusion of taxes in the minimum subsistence level

On November 1, 2023, the Federal Council adopted a report on the inclusion of taxes in the minimum subsistence level on behalf of the National Council.

Federal Council adopts dispatch on individual taxation

At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).

Decisions of the Swiss Federal Supreme Court (CW 7 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 12 - 18, 2024.

Delivery at weekends and on public holidays with "A Mail Plus": deadline to start later

At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024.

FTA - High incomes shape the regional distribution of income in Switzerland

A study by the FTA shows the regional distribution of income in Switzerland and its development from 2010 to 2019. Income distribution is strongly influenced by high incomes.

FTA - Wealth inequality in Switzerland did not increase in 2020

According to FTA estimates based on newly available data, the inequality of taxable assets in Switzerland remained largely unchanged in the Covid-19 year 2020. This marks the end of a long-term trend for the time being. Since the end of the financial crisis, the proportion of assets held by the top one percent of taxpayers has risen continuously.

FFA - Tax utilization of natural persons and legal entities increases slightly in 2024

For the first time, the tax utilization index distinguishes between natural persons and legal entities.

FTA - Circular no. 3: Applicable principles for agriculture and forestry updated

The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".

FTA - Circular no. 26: Changes to self-employment

The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".

Decisions of the Swiss Federal Supreme Court (CW 5 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 29 and February 4, 2024.

Entry into force of amendments to laws and ordinances in tax law for the years 2024-2028

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.

Decisions of the Swiss Federal Supreme Court (CW 4 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 22 - 28, 2024.

Decisions of the Swiss Federal Supreme Court (CW 3 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 15 - 21, 2024.

Decisions of the Swiss Federal Supreme Court (CW 2 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 8 - 14, 2024.

Selected parliamentary business in the area of taxation at federal level (January 2024)

On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

List of providers of recognised tied pension products (pillar 3a)

On 11 January 2024, the Federal Tax Administration published the circular "List of providers of recognized pension products for tied pension provision (pillar 3a), as at 31 December 2023".

List of surrenderable Pillar 3b endowment insurance policies published

On January 12, 2024, the Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies as at December 31, 2023".

Decisions of the Swiss Federal Supreme Court (CW 1 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 7, 2024.

Instructions for completing the salary statement or pension statement and questions and answers on the salary statement

The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".

Tax folder 2023

The tax documentation team has published the "tax folders" for the 2023 tax period.

Decisions of the Swiss Federal Supreme Court (CW 51 and 52 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 18 - 31, 2023.

Decisions of the Swiss Federal Supreme Court (CW 50 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 11 - 17, 2023.

FTA publishes withholding tax rates 2024

The Federal Tax Administration (FTA) published various withholding tax rates for 2024 on December 13 and 14, 2023.

Decisions of the Swiss Federal Supreme Court (CW 49 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 4 - 10, 2023.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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