taxlawblog.ch Your blog on Swiss tax law

According to a media release of 27 August 2021 on the draft budget of the Canton of Zurich for 2022, the cantonal deficit is reduced by CHF 215 million compared to the 2021 budget. This is due, among other things, to a higher profit distribution from the Swiss National Bank.

The Federal Council is asking Parliament to approve the proposal of the Council of States' Committee for Economic Affairs and Taxation (WAK-S), which proposes a change to the home ownership taxation system. At the same time, it is proposing amendments to key parameters.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 August 2021.

In its press release of 18 August 2021, the WAK of the National Council informed about the narrow approval of the parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds".

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 9 - 15 August 2021.

On 13 August 2021, the Federal Tax Administration (FTA) published the circular "Professional expenses lump sums and remuneration in kind 2022 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2022".

At its meeting on 11 August 2021, the Federal Council adopted the dispatch on the new cross-border commuter agreement between Switzerland and Italy.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 August 2021.

Based on the findings of a working group, the FDF decided on 5 August 2021 not to pursue the idea of a new reporting procedure for natural persons for withholding tax.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 26 July - 1 August 2021.

Overview of the tax law decisions of the Zurich Administrative Court published in June and July 2021.

Overview of the tax law decisions of the Zurich Tax Appeals Court published between May and July 2021.

The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances that will come into force in 2022-2024.

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

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 July 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 11 July 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 28 June - 4 July 2021.

On 2 July 2021, the FTA published the 2020 tax statistics, which provide information on the tax revenues and statistical evaluations of individuals and legal entities in Switzerland.

The Federal Tax Administration has updated the selected parliamentary business in the tax area at federal level on 1 July 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 21 - 27 June 2021.

The brochure "The Swiss Tax System" was updated on 22 June 2021. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.

On 25 June 2021, the Federal Department of Finance (FDF) published the Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance), which standardises interest rates from 1 January 2022.

On 16 June 2021, the Finance Directorate of the Canton of Zurich announced that the rates and deductions for income and wealth tax will not be adjusted for inflation, as this has been negative since 2012.

On 17 June 2021, the FTA published the new directive on how to submit applications for the refund of foreign withholding tax to collective investment schemes.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 June 2021.