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

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.

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

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

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.

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

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

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.

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

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

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.

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

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.