Decisions of the Swiss Federal Supreme CourtCW 6 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 3 - 9, 2025.

FFA - Trends in cantons and municipalities in tax utilization of natural persons and legal entities continue

According to a statement issued by the Federal Finance Administration (FFA) on February 4, 2025, the average direct taxes levied by the cantons and municipalities in Switzerland are almost one-fifth of the income of natural persons. The tax burden on the profits of legal entities is slightly less than a tenth.

Decisions of the Swiss Federal Supreme CourtCW 5 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 27 and February 2, 2025.

Federal Council opens consultation on relief package 27

On January 29, 2025, the Federal Council adopted the consultation draft for the relief package 27 (EP27).

Decisions of the Swiss Federal Supreme CourtCW 4 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 20 - 26, 2025.

FTA publishes circular no. 32a: Reorganization of corporations and cooperatives

On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".

Decisions of the Swiss Federal Supreme Court (CW 1-3 - 2025)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 19, 2025.

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

Decisions of the Swiss Federal Supreme Court (CW 52 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 23 - 31, 2024.

Updating the instructions for completing the salary statement or pension certificate

The Federal Tax Administration (FTA) has updated the "Instructions for completing the salary statement or pension certificate".

Publication of the taxable income components of life annuity insurance policies in accordance with the VVG

In view of the entry into force of the Federal Act of June 17, 2022 on the Taxation of Life Annuities and Similar Forms of Pension Provision on January 1, 2025, the Federal Tax Administration (FTA) published the taxable income shares of life annuity insurance policies in accordance with the ICA (see Art. 22 para. 3 let. a and b DBG) on December 18, 2024.

Tax folder 2024

The tax documentation team has published the "tax folders" for the 2024 tax period.

Withholding tax 2025 - new publications

The Federal Tax Administration (FTA) has published various documents on withholding tax 2025.

FTA publishes withholding tax rates 2025

The Federal Tax Administration (FTA) has published the 2025 withholding tax rates for all cantons.

Memorandum of Understanding between Switzerland and France

On December 17, 2024, the SIF announced that a new memorandum of understanding had been concluded between Switzerland and France on the taxation of cross-border teleworking.

Decisions of the Swiss Federal Supreme Court (CW 50 - 2024)

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

Decisions of the Swiss Federal Supreme Court (CW 49 - 2024)

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

Decisions of the Swiss Federal Supreme Court (CW 47 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 18 - 24, 2024.

Decisions of the Swiss Federal Supreme Court (CW 46 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 11 - 17, 2024.

Change in the law as of January 1, 2025 - Debt enforcement for bankruptcy

Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.

Decisions of the Swiss Federal Supreme Court (CW 45 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 4 - 10, 2024.

Tax information dossier: Update of the article "Time-based assessment of taxes"

The article "Time-based assessment of taxes" from the tax information dossier has been updated.

Federal Council introduces retroactive purchase option for pillar 3a

From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

Decisions of the Swiss Federal Supreme Court (CW 42 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 14 - 20, 2024.
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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