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.

Decisions of the Swiss Federal Supreme Court (CW 39 - 2024)

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

FTA publishes new refund and default interest rates for federal taxes from 2025

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

Decisions of the Swiss Federal Supreme Court (CW 37 - 2024)

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

Decisions of the Swiss Federal Supreme Court (CW 36 - 2024)

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

Maximum pillar 3a deductions in tax year 2025

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

FTA publishes 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 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)".

FTA publishes adapted document "Structure and record formats of withholding tax rates for import into payroll accounting 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)".

FDF adjusts tax rates and deductions to inflation

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.

Updating the "Property tax" dossier

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 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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