Decisions of the Swiss Federal Supreme Court (CW 41 - 2021)

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

Decisions of the Swiss Federal Supreme Court (CW 40 - 2021)

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

Decisions of the Swiss Federal Supreme Court (CW 39 - 2021)

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

Decisions of the Administrative Court ZH (August and September 2021)

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

Decisions of the ZH Tax Appeals Court (August and September 2021)

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

Council of States agrees on bill to abolish imputed rental value

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

Federal Council presents an overview of individual taxation

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

Councils decide on higher tax deduction for children in external care

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.

Decisions of the Swiss Federal Supreme Court (CW 36 - 2021)

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

Dossier Tax Information "Subjective Tax Liability" updated

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.

Decisions of the Swiss Federal Supreme Court (CW 35 - 2021)

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

Decisions of the Swiss Federal Supreme Court (CW 34 - 2021)

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

Canton of Zurich: Updated decrees and practical advice on the deductibility of solar installations

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.

Zurich Government Council proposes unchanged tax rate for the years 2022/2023

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.

Federal Council supports abolition of imputed rental value

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.

Decisions of the Swiss Federal Supreme Court (CW 33 - 2021)

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

WAK of the National Council narrowly approves parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds

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".

Decisions of the Swiss Federal Supreme Court (CW 32 - 2021)

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

FTA publishes circular concerning professional expense allowances and remuneration in kind 2022

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".

Federal Council adopts dispatch on new cross-border commuter agreement with Italy

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

Decisions of the Swiss Federal Supreme Court (CW 31 - 2021)

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

FDF - The reporting procedure for natural persons will not be pursued further

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.

Decisions of the Swiss Federal Supreme Court (CW 30 - 2021)

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

Decisions of the Administrative Court ZH (June and July 2021)

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

Decisions of the Tax Appeals Court ZH (May to July 2021)

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