Decisions of the ZH Tax Appeals Court (February and March 2022)

Overview of the tax law decisions of the Zurich Tax Appeals Court published in February and March 2022.

Selected parliamentary business in the tax area at federal level (April 2022)

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 1 April 2022.

Decisions of the Swiss Federal Supreme Court (CW 12 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 21 - 27 March 2022.

Adjustment of the private share in the car costs in the leaflets N1/2007 and NL1/2007

On 22 March 2022, the FTA amended the information sheets N1/2007 and NL1/2007, as Art. 5a para. 2 of the Federal Ordinance on Professional Costs came into force on 01 January 2022, which now provides for a higher flat-rate travel cost deduction of 0.9% of the purchase price of the vehicle as monthly income.

FTA updates the "Cantonal Gazettes" publication

On 21 March 2022, the FTA updated the cantonal gazettes.

Dossier on tax information "Difference between taxes and other public charges" updated

The FTA has updated the article "Difference between taxes and other public charges" for the tax information dossier.

Decisions of the Swiss Federal Supreme Court (CW 11 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 14 - 20 March 2022.

Decisions of the Swiss Federal Supreme Court (CW 8 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 21 - 27 February 2022.

Decisions of the Swiss Federal Supreme Court (CW 7 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 14 - 20 February 2022.

FTA publishes deductions, rates and tariffs for direct federal tax for 2022

The FTA has published the overview of deductions, rates and tariffs for direct federal tax for 2022 (no change).

FTA updates various circulars on direct federal tax (February 2022)

The FTA updated various circulars on direct federal tax in February 2022.

Dossier Tax Information "Church Taxes" updated

The FTA has updated the article "Church tax" for the tax information dossier.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 7 - 13 February 2022.

List of providers of recognised tied pension products (pillar 3a)

On 10 February 2022, the Federal Tax Administration published the circular "List of providers of recognised tied pension products (pillar 3a), as at 31 December 2021".

Decisions of the Swiss Federal Supreme Court (CW 5 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 31 January - 6 February 2022.

Decisions of the Administrative Court ZH (December 2021 / January 2022)

Overview of the tax law decisions of the Zurich Administrative Court published in December 2021 and January 2022.

Decisions of the Tax Appeals Court ZH (December 2021 / January 2022)

Overview of the tax law decisions of the Zurich Tax Appeals Court published in December 2021 and January 2022.

FTA publishes legislative and ordinance amendments 2023-2025

The FTA has published the list of pending legislative and ordinance amendments for direct federal tax, VAT, withholding tax and stamp duties 2023-2025.

Decisions of the Swiss Federal Supreme Court (CW 4 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 24 - 30 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 3 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 17 - 23 January 2022.

Federal Council enacts higher deduction for third-party childcare

On 21 January 2022, the Federal Council enacted the higher deduction for childcare costs as of 1 January 2023. Up to CHF 25,000 can now be deducted from direct federal tax.

FTA publishes corrected withholding tax file for the canton of Vaud

The FTA published the corrected withholding tax file for the canton of Vaud on 18 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 2 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 10 - 16 January 2022.

Proposals for the introduction of a Swiss trust

On behalf of Parliament (Motion 18.3383), the Federal Council proposes the introduction of a new legal institution in the Code of Obligations. On 12 January 2022, it opened the consultation regarding the introduction of a Swiss trust, which will last until 30 April 2022.

FTA holds out the prospect of a corrected 2022 withholding tax rate file for Vaud

On 12 January 2022, the Federal Tax Administration (FTA) announced the prospect of a corrected 2022 withholding tax file for Vaud, as the file already posted was incorrect.
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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