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

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 8 - 14, 2024.

The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.

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

On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 25 - 31, 2024.

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

The FTA updated the publication "Kantonsblätter" on March 18, 2023.

According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems.

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

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 26 and March 3, 2024.

At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.

On February 27, 2024, the National Council also approved a motion by Aargau FDP Council of States member Thierry Burkart, after the Council of States had already done so. It goes to the Federal Council for implementation.

On November 1, 2023, the Federal Council adopted a report on the inclusion of taxes in the minimum subsistence level on behalf of the National Council.

At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).

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

At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.

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

A study by the FTA shows the regional distribution of income in Switzerland and its development from 2010 to 2019. Income distribution is strongly influenced by high incomes.

According to FTA estimates based on newly available data, the inequality of taxable assets in Switzerland remained largely unchanged in the Covid-19 year 2020. This marks the end of a long-term trend for the time being. Since the end of the financial crisis, the proportion of assets held by the top one percent of taxpayers has risen continuously.

For the first time, the tax utilization index distinguishes between natural persons and legal entities.

The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".

The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".

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

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.