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Overview of the tax rulings of the Swiss Federal Supreme Court published between February 10 - 16, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 10 - 16, 2025.

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

In the case of postal items that trigger a deadline and are delivered at the weekend, the deadline should only begin to run on the following working day. This principle already applies in civil procedure law and is now to be applied to all federal law.

On February 11, 2025, the FTA published the "BFS municipality list 2025 for assigning the correct municipality number to the correct zip code" for import into the payroll accounting systems.

On February 11, 2025, the Federal Tax Administration published the updated list of Pillar 3b capital insurance policies that can be surrendered.

On 10 February 2025, the Federal Tax Administration published the updated list of providers of recognized pension products for tied pension provision (pillar 3a).

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

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.

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

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

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

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

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

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 December 23 - 31, 2024.

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

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.

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

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

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

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.

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

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

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