taxlawblog.ch Your blog on Swiss tax law

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.

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

The publication Tax folder or the dossier Personal tax - capitation tax 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.