taxlawblog.ch Your blog on Swiss tax law

On 18 February 2020, the Federal Tax Administration published the circular "List of surrenderable pillar 3b endowment insurance policies, as at 31 December 2019".

On 17 February 2020, the Swiss Federal Tax Administration published the circular "List of providers of recognised pension products of tied pension provision (pillar 3a), as at 31 December 2019".

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 10 - 16 February 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 3 - 9 February 2020.

Overview of the tax law decisions of the Administrative Court of Zurich and the decisions of the Tax Appeal Court of Zurich, published in January and early February 2020.

Tax-relevant voting results of 9 February 2020.

The Swiss Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with effect from 2021-2023.

On 3 February 2020 and 4 February 2020, the Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for 2020.

On 31 January 2020, the Federal Tax Administration (FTA) published Circular Letters No. 22a "Partial Taxation of Income from Participations as Part of Private Assets and Restriction of Debt Interest Deduction" and No. 23a "Partial Taxation of Income from Participations as Part of Business Assets and Participations Declared as Business Assets".

On 28 January 2020, the Federal Tax Administration (FTA) updated the article "Cold progression from the tax information dossier.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 20 - 26 January 2020.

In its last year of work, 2019, the Advisory Council on the Future of the Financial Centre carried out an analysis of the entire financial market policy in order to submit a roadmap to the Federal Council for the strategic priorities of the coming years.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 13 - 19 January 2020.

On 16 January 2020 the Federal Tax Administration FTA published the circular "Information Sheets and DTA Overviews for Withholding Tax".

The ordinance on the implementation of the flat-rate tax credit was adapted to the new requirements of federal law as of 1 January 2020. On the same date, the Ordinance on cantonal tariffs for calculating the maximum amount up to which a flat-rate tax credit can be granted to natural persons was repealed.

On 13 and 14 January 2020, the Federal Tax Administration FTA published the new withholding tax rates TI and for Switzerland as a whole.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 6 - 12 January 2020.

On 8 January 2020, the Finance Directorate of the Canton of Zurich published a media release in which the number of submissions, the number of cases settled, the additional taxes incurred and the average yield per case of the voluntary declarations settled in 2019 are published.

Overview of the tax law decisions of the Administrative Court of Zurich and the decisions of the Tax Appeal Court of Zurich, published in December 2019.

On 10 January 2020, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 December 2019.

The Swiss Federal Tax Administration (FTA) has published an overview of current topics from October to December 2019.

On December 30, 2019, the Swiss Federal Tax Administration (FTA) published updates to the share price lists (ICTax) regarding direct federal tax and the lists of bonus shares for 2017, 2018 and 2019.

On 30 December 2019, the Federal Tax Administration (FTA) published the 2019 tax folders.

The Federal Tax Administration (FTA) posted the tax folders for the 2020 tax period on December 28, 2020.