Entry into force of changes in tax laws and regulations and summary tables for the years 2021-2023
The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
FTA publishes circular "Withholding tax rates 2021
The Federal Tax Administration (FTA) has published the circular "Withholding Tax Rates 2021".
Decisions of the Swiss Federal Court (CW 45 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 November 2020.
Tax information dossier "Family taxation" updated
On 5 November 2020, the FTA updated the article "Family Taxation" from the tax information dossier.
Decisions of the Swiss Federal Court (CW 44 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 26 October - 1 November 2020.
Decisions of the Administrative Court ZH (September/October 2020)
Overview of the tax law decisions of the Zurich Administrative Court published in September/October 2020.
FTA publishes tax statistics on natural and legal persons 2017
On 30 October 2020 the FTA published the 2017 tax statistics.
FTA publishes circular "Information sheet on withholding tax on substitute income
On 29 October 2020, the Federal Tax Administration published the circular "Instruction sheet on the withholding tax on substitute income" (2-186-D-2020-e). This leaflet has been completely revised in the course of the provisions on the revision of withholding tax that will come into force on 1 January 2021.
FTA publishes update to circular no. 37 "Taxation of employee shareholdings
On 30 October 2020, the FTA published an update to Circular Letter No. 37 "Taxation of Employee Participation".
Decisions of the Swiss Federal Court (CW 43 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 19 - 25 October 2020.
FTA publishes circular "Interest rates in the area of direct federal tax for the 2021 calendar year / maximum pillar 3a deductions in the 2021 tax year".
On 22 October 2020, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2021 / maximum pillar 3a deductions in the 2021 tax year".
Decisions of the Swiss Federal Court (CW 42 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 October 2020.
Selected parliamentary business in the tax area at federal level (October 2020)
On 29 May 2020, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level
Interest rate for reimbursement, default and refund of direct federal tax for the calendar year 2021
The Federal Department of Finance (FDF) decided on 15 October 2020 to continue not to pay interest on prematurely paid amounts of direct federal tax for the calendar year 2021. The rates for interest on arrears and interest on refunds also remain unchanged at 3%.
The FTA has updated the statistics on the capital contribution principle (September 2020)
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 September 2020.
Decisions of the Swiss Federal Court (CW 41 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 5 - 11 October 2020.
Decisions of the Swiss Federal Court (CW 40 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 28 September - 4 October 2020.
FTA publishes the document "Structure and record formats of withholding tax rates" valid from 2021
On 2 October 2020, the FTA adapted the document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)" due to the revision of the withholding tax on earned income.
National Council adopts bill on electronic procedures in tax matters
On 21 September 2020, the National Council adopted the Federal Law on Electronic Procedures in the Tax Field, with the following amendments in particular.
Decisions of the Swiss Federal Court (CW 37 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 September 2020.
Updated overview of changes to laws and regulations that come into force in the years 2021-2023
The Federal Tax Administration (FTA) has updated the list of changes to laws and ordinances on direct federal tax, value added tax, withholding tax and stamp duties.
Deduction of professional expenses in light of COVID-19 in the tax return 2020 (Canton of Zurich)
On September 9, 2020, the Cantonal Tax Office of Zurich published a notice according to which dependent employees can deduct their professional expenses (e.g. travel expenses between home and place of work and meals) in their 2020 tax return as if they had been incurred without COVID-19.
Decisions of the Swiss Federal Court (CW 36 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 31 August - 6 September 2020.
Memorandum of Understanding between Switzerland and France on the taxation of cross-border commuters for teleworking or home office work remains in force until the end of 2020
The State Secretariat for International Financial Matters (SIF) reported on 28 August 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 December 2020.
Tax policy agenda: First meeting of the "Expert Group on Switzerland as a Tax Location
On behalf of Finance Minister Ueli Maurer, a tax policy agenda is to be adopted by the end of 2020.
