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Overview of the tax rulings of the Swiss Federal Supreme Court published between September 30 and October 6, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 23 - 29, 2024.

On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 9 - 15, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 2 - 8, 2024.

The tax deduction for tied pension provision (pillar 3a) has been adjusted for the 2025 tax year.

On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)".

On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)".

The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to compensate for the consequences of cold progression. The latest changes concern the 2025 tax year.

The article "Real estate tax" from the tax information dossier has been updated. This text deals with the subject matter, levying, timing and calculation of property tax. The revised and expanded tax folder "Taxation of real estate" has also been published on the same topic.

The FTA has published the circular "Professional expense allowances and remuneration in kind 2025 / Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year".

At its meeting on August 21, 2024, the Federal Council took a position on the introduction of a property tax on secondary properties.

The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.

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

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

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

On August 2, 2024, the FTA published the updated FAQ on the salary statement and pension certificate, valid from August 1, 2024.

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

On July 25 and 26, 2024, a delegation from Switzerland took part in the meeting of G20 finance ministers and central bank governors in Rio de Janeiro. The topics discussed at the meeting included international tax issues.

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

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

The FTA has examined the tax deductions for childcare costs for direct federal tax for the first time.

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 24 - 30, 2024.

On June 25, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level.

At its meeting on June 26, 2024, the Federal Council defined its position on the Centre Party's popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!" and recommends that Parliament reject the initiative without a direct or indirect counter-proposal.