The Swiss Federal Tax Administration has published Circular Letter No. 29b "Capital Contribution Principle
On 23 December 2019, the Swiss Federal Tax Administration published Circular Letter No. 29b "Capital Contribution Principle". Circular Letter No. 29b comes into force on 1 January 2020 and replaces the previous circular letters No. 29 and 29a.
Decisions of the Swiss Federal Court (CW 51 - 2019 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 December 2019.
Federal Council opens consultation on the Federal Act on the Implementation of International Tax Agreements
At its meeting on December 13, 2019, the Federal Council opened the consultation on the Federal Act on the Implementation of International Tax Agreements (new StADG). The consultation will last until March 27, 2020.
Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (2 December 2019)
On 2 December 2019, the Swiss Federal Tax Administration (FTA) published various updates to the share price lists (ICTax) relating to direct federal tax and the lists of bonus shares for 2017, 2018 and 2019.
FTA updates the article "Sources and literature" from the tax information dossier
On November 19, 2019, the documentation and tax information team of the Federal Tax Administration (FTA) updated the article "Sources and literature" from the tax information dossier.
FTA orientates on legislative and regulatory projects 2020-2022
On 4 November 2019, the Federal Tax Administration (FTA) published an overview of federal legislative and regulatory projects for the years 2020 - 2022.
Zurich shows more flexibility for start-ups
On November 5, 2019, the Department of Finance and the Department of Economic Affairs of the Canton of Zurich published a joint press release stating that there should be no tax obstacles to an agreed change in the shareholding structure of founding shareholders.
Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (4 November 2019)
On 4 November 2019, the Federal Tax Administration (FTA) published updates to the price lists (ICTax) for Direct Federal Tax and the lists of free shares 2017, 2018 and 2019.
FTA publishes tax statistics 2016
The Federal Tax Administration (FTA) published the tax statistics for individuals and legal entities for 2016 on November 1, 2019
FTA publishes circular "Interest rates in the area of direct federal tax for the calendar year 2020 / Maximum deductions pillar 3a in the tax year 2020"
On October 22, 2019, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2020 / maximum deductions pillar 3a in the tax year 2020".
Selected parliamentary business in the area of taxation at federal level (October 17, 2019)
The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary transactions in the tax area at federal level.
Dossier tax information: Taxation in the case of self-employment
The Documentation and Tax Information team, in collaboration with the Cantonal Supervision Department, has drawn up a new article on "Taxation on self-employment" for the tax information dossier.
FDK takes a stand on the amendment to the Professional Expenses Ordinance
On October 1, 2019, the Conference of Cantonal Directors of Finance (FDK) issued its opinion on the amendment to the FDF ordinance on the deduction of professional expenses of salaried employees for direct federal tax purposes (see our article from June 29, 2019).
Tax folder 2018: Liquidation gains in the event of definitive cessation of self-employed activity
The Documentation and Tax Information team has published the new tax folder 2018 "Liquidation gains in the event of definitive cessation of self-employment".
FDK takes a position on the Federal Act on Electronic Procedures in Tax Matters
On September 27, 2019, the Conference of Cantonal Finance Directors (FDK) issued its position on the Federal Act on Electronic Procedures in the Tax Area (see our article from June 22, 2019).
Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (7 October 2019)
On 7 October 2019, the Federal Tax Administration (FTA) published updates to the price lists (ICTax) for Direct Federal Tax and the lists of free shares 2017, 2018 and 2019.
Adjustment of the rate lists for direct federal tax 2017, 2018 and 2019 (September 9, 2019)
On September 9, 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to direct federal tax and the 2017, 2018 and 2019 bonus share lists.
FTA publishes working paper on crypto currencies and ICOs/ITOs
The emergence and proliferation of crypto currencies have raised various questions about the tax treatment of these book-entry securities. The Federal Tax Administration (FTA) has published a working paper outlining the practice developed to date (as at the end of May 2019).
Federal Council adopts supplementary dispatch on the abolition of the "marriage penalty"
On August 14, 2019, the Federal Council adopted the supplementary dispatch on the amendment to the Federal Act on Direct Federal Taxation (Balanced taxation of couples and families).
Adjustment of the price lists regarding the Direct Federal Tax 2017, 2018 and 2019 (12 August 2019)
On 12 August 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to the Direct Federal Tax and the lists of free shares 2017, 2018 and 2019.
FTA publishes circular on flat-rate professional allowances and remuneration in kind for 2020
The Federal Tax Administration (FTA) has published a circular entitled "Flat-rate allowances for professional expenses and payments in kind 2020 / Compensation for the consequences of cold progression in direct federal tax for the 2020 tax year".
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 9 August 2019, the Federal Tax Administration (FTA) updated the lists of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
Adjustment of the rate lists for direct federal tax 2017, 2018 and 2019 (July 15, 2019)
On July 15, 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to direct federal tax and the 2017, 2018 and 2019 bonus share lists.
Circular letter: List of cantons with different imputed rental values for cantonal taxes and direct federal tax as of the 2018 tax period
On July 9, 2019, the Federal Tax Administration (FTA) published a circular containing a list of cantons with different imputed rental values for cantonal taxes and direct federal tax from the 2018 tax period.
Circular letter: Bonds
On July 25, 2019, the Federal Tax Administration (FTA) published a circular regarding the tax treatment of bonds
