Decisions of the Swiss Federal Supreme Court (CW 51 - 2020)

Overview of the tax law decisions of the Swiss Federal Supreme Court published during the week of 14 - 20 December 2020.

FTA updates dossier on tax information "Main features of the Swiss tax system".

On 17 December 2020, the FTA updated the article "Main features of the Swiss tax system" from the Tax Information dossier.

Memorandum of Understanding with the Philippines

The State Secretariat for International Financial Matters SIF has concluded a mutual agreement with the Philippines on the recognition and provision of Philippine tax residency certificates. This agreement will enter into force on 10 December 2020.

FTA publishes Circular "Changes in the Cantonal Supervision Division as of 1 January 2021" (2-188-DV-2020-d)

The FTA has published the circular "Mutations in the Cantonal Supervision Division as of 1 January 2021".

Decisions of the Swiss Federal Court (CW 50 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 December 2020.

Decisions of the Administrative Court ZH (November / December 2020)

Overview of the tax law decisions of the Administrative Court of Zurich published in November / December 2020.

Decisions of the Tax Appeal Court ZH (November / December 2020)

Overview of the tax law decisions of the Zurich Tax Appeal Court published in November / December 2020.

Decisions of the Swiss Federal Court (CW 49 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 30 November 2020 - 6 December 2020.

Consultation agreement with Germany on cross-border workers and state support services extended

On 3 December 2020, the State Secretariat for International Financial Matters (SIF) extended until 31 March 2021 the consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state benefits.

Memorandum of Understanding with France on the taxation of cross-border workers in the home office extended

The State Secretariat for International Financial Matters (SIF) reported on 3 December 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 March 2021.

Decisions of the Swiss Federal Court (CW 48 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 November 2020.

Decisions of the Swiss Federal Court (CW 47 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 November 2020.

Selected parliamentary business in the tax area at federal level (November 2020)

The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level

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.
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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