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.

Federal Council enacts Federal Act on the Taxation of Telework as of 1.1.2025.

At its meeting on October 16, 2024, the Federal Council decided to bring the Federal Act on the Taxation of Teleworking into force on January 1, 2025.

FTA publishes tax statistics for natural persons and legal entities 2021

On October 11, 2021, the FTA published the 2021 tax statistics.

Decisions of the Swiss Federal Supreme Court (CW 41 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 7 - 13, 2024.

New form for benefits from capital-forming life annuity insurance policies

The FTA has issued a new form for reporting benefits from capital-forming life annuity insurance policies in accordance with the VVG (Form 561). has been issued.

FTA publishes withholding tax rates 2025

The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.

Decisions of the Swiss Federal Supreme Court (CW 40 - 2024)

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