taxlawblog.ch Your blog on Swiss tax law

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 1 - 7 November 2021.

The Federal Act on Electronic Procedures in Tax Matters regulates electronic procedures in all tax areas. For its implementation, the Federal Council decided in November on a staggered entry into force.

The FTA launched its new website on 2 November 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 25 - 31 October 2021.

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

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

The Zurich Cantonal Tax Office has amended its directive on the taxation of lump-sum benefits from pension plans and insurance for natural persons (§§ 22, 37 StG) (ZStB No. 22.1).

According to the amended Federal Ordinance on Professional Expenses, which will come into force on January 1, 2022, the previous flat rate for the private use of business vehicles for direct federal tax purposes will be increased from 0.8% to 0.9% of the vehicle purchase price per month.

In 2022, the tax deduction within the scope of the tied personal pension provision (pillar 3a) amounts to CHF 6,883 for taxpayers with a 2nd pillar and CHF 34,416 for taxpayers without a 2nd pillar. The maximum deductions are also the relevant deposit limits.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 October 2021.

On October 21, 2021, the FTA published a new tax folder and updated the relevant information.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the area of tax at federal level on 22 October 2021:

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 11 - 17 October 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 4 - 10 October 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 27 September - 3 October 2021.

Overview of the tax law decisions of the Zurich Administrative Court published in August and September 2021.

Overview of the tax law decisions of the Zurich Tax Appeals Court published in August and September 2021.

On 21 September 2021, the Council of States, as the first Council, approved the bill.

At its meeting on September 24, 2021, the Federal Council approved the draft ordinance on individual taxation.

On 16 September 2021, the Council of States approved the bill. In future, parents will be able to deduct up to CHF 25,000 from direct federal tax for childcare costs.

Overview of the tax rulings of the Swiss Federal Supreme Court published in the week of September 6 - 12, 2021.

The article "Subjective tax liability" was updated on 10 September 2021. It explains the differences between unlimited and limited tax liability of legal entities and individuals at cantonal and federal level.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 30 August to 5 September 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 August 2021.

The Zurich Cantonal Tax Office has published a practice note on the deductibility of costs for the installation of photovoltaic systems after a new building (or equivalent total renovation). In addition, further enactments have been updated in the Zurich Tax Book.