taxlawblog.ch Your blog on Swiss tax law

The Federal Council proposes to increase the deduction for compulsory health insurance and accident insurance premiums in direct federal tax.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 31 May - 6 June 2021.

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

The canton of Zurich has adapted the information sheet (ZStB No. 34.2) to the new legal calculation.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 May 2021.

The publication Tax folder or the dossier Personal tax - capitation tax was updated on 27 May 2021.

The "Current taxes" dossier was updated on 27 May 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 17 - 23 May 2021.

The amending protocol to the double taxation agreement between Switzerland and the USA, which was approved on 17 July 2019, provides that dividends to tied pension plans (e.g. pillar 3a) will be exempt from withholding tax from 1 January 2020, provided that they do not control the US company paying the dividends. The new mutual agreement explicitly states what is meant by individual recognised pension plans.

The FTA has published statistical data or a related note by an internal economist on the effects of the temporary waiver of interest on arrears due to COVID-19 for direct federal tax.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 10 - 16 May 2021.

The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with entry into force in the years 2021-2024.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 3 - 9 May 2021.

The leaflet on the tax deductibility of real estate costs and the leaflet on the tax treatment of energy-saving investments were adapted. In addition, other enactments in the Zurich Tax Book were updated.

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 26 April - 2 May 2021.

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

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

Germany and Switzerland have amended the consultation agreement again with the date 27 April 2021.

The statistics published by the Federal Tax Administration (FTA) on 27 April 2021 provide information on the federal government's fiscal revenues in 2020 and on the chronological development of legislation.

The Federal Tax Administration (FTA) published its 2020 Activity Report on April 22, 2021.

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 31 March 2021.

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

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 29 March - 4 April 2021.

Finance Minister Ueli Maurer received French Economy and Finance Minister Bruno Le Maire for a working meeting in Bern on 31 March 2021.

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