taxlawblog.ch Your blog on Swiss tax law

The Federal Finance Administration (FFA) published the Tax Utilisation Index 2022 on 6 January 2022.

In January 2022, the Federal Tax Administration (FTA) published an update on the 2022 withholding tax rates and the corresponding rate files.

The FTA has published a completely revised tax folder "Deduction for property costs".

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 20 - 31 December 2021.

In December 2021, the Federal Tax Administration (FTA) published various updates to the 2022 withholding tax rates and the corresponding rate files.

The FTA has published a new article "Cryptocurrency" for the tax information dossier.

The Federal Tax Administration (FTA) posted the tax folders for the 2021 tax period on 29 December 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 13 - 19 December 2021.

On 13 October 2021, the Federal Tax Administration (FTA) published the documents "Information Points for Withholding Tax, Withdrawal Commissions and Church Tax 2022" and the "Overview of Withholding Tax Rates for Pension Benefits 2022".

The FTA has updated its working paper on cryptocurrencies and initial coin/token offerings (ICOs/ITOs) as a subject of wealth, income and profit tax, withholding tax and stamp duties. It reflects the state of practice as of the end of 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 6 - 12 December 2021.

On December 9, 2021, the Federal Tax Administration (FTA) published the 2022 withholding tax rates or the corresponding rate files, if already available.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 29 November - 5 December 2021.

Overview of the tax law decisions of the Zurich Administrative Court published in November 2021.

Overview of the tax law decisions of the Zurich Tax Appeals Court published in November 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 22 - 28 November 2021.

The article "Reference procedure for direct taxes" from the dossier Tax Information has been updated.

At its meeting on 24 November 2021, the Federal Council decided to flexibly adjust the taxation of life annuities to the investment conditions.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 15 - 21 November 2021.

At its meeting on 17 November, the Federal Council responded to various tax proposals.

At its meeting on 17 November 2021, the Federal Council instructed the FDF to draw up a bill concerning a uniform flat-rate tax deduction for all employed persons.

The FTA has published a selective adaptation of the document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)".

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 8 - 14 November 2021.

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 September 2021.

On 8 November, the FTA published the 2018 tax statistics.