Selected parliamentary business in tax matters at federal level (31 May 2019)
On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Federal Council approves report on approximation to neutral legal form taxation of property gains
On 29 May 2019, the Federal Council approved a report drawn up on behalf of the National Council, which identifies five options for approximating the taxation of property gains in a legally neutral manner.
Adjustment of the price lists regarding the direct federal tax 2017, 2018 and 2019 (21 May 2019)
On 21 May 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) for direct federal tax and the lists of free shares for 2017, 2018 and 2019.
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 8 May 2019, the Federal Tax Administration (FTA) updated the list of federal laws and ordinances with effect from 2019 as well as the list of other legislative and ordinance projects 2020-2022 concerning direct federal tax, value added tax, withholding tax and stamp duties.
Clarification on legal information and advance tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the Code of Conduct on the provision of legal information and rulings in the areas of value-added tax and business taxation for radio and television as well as advance tax assessments (tax rulings) for the areas of direct federal tax, withholding tax and stamp duties.
Federal Supreme Court overrules vote on marriage penalty
The Federal Supreme Court repeals the 2016 vote on the popular initiative "For Marriage and Family - Against the Marriage Penalty". The incomplete and intransparent information provided by the Federal Council had violated the freedom of voters to vote. In view of the narrow rejection of the proposal and the seriousness of the irregularities, it was possible that the result of the vote could have been different.
Federal Council opens consultation on STAF ordinances concerning equity capital interest deduction and the crediting of foreign withholding taxes
On 10 April 2019, the Federal Council sent the ordinances on the implementation of the STAF (tax reform and AHV financing) for consultation.
Selected parliamentary business in tax matters at federal level (5 April 2019)
On 5 April 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
Adjustment of the price lists regarding the Direct Federal Tax 2017 and 2018 (27 March 2019)
On 27 March 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) for direct federal tax and the lists of free shares for 2017 and 2018.
In its statement, FDK recommends the rejection of the parliamentary initiative to strengthen auditing and supervisory competencies in the DBG.
The Finance Commission of the National Council (FK-NR) has submitted a parliamentary initiative in which it decides to adapt the legal regulation in the DBG in such a way that the auditing and supervisory competencies in the DBG are strengthened.
FTA Circular on printed matter Direct federal tax, flat-rate tax credit and additional tax retention USA for 2019
The Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2019 tax period for the attention of the cantonal administrations for direct federal tax and the central withholding tax authorities of the cantons.
Adjustment of the price list regarding the direct federal tax 2018 (11 March 2019)
On 11 March 2019, the Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) concerning the Direct Federal Tax 2018.
Health insurance premiums - Increase in flat-rate deductions for direct federal tax
The Lehmann motion "Making health insurance premiums tax-deductible under the KVG" (15.4027) was not accepted. However, the motion Grin (17.3171) concerning the increase of the lump sum deductions for the direct federal tax to compensate the explosion of the health insurance premiums was accepted by the Council of States.
Adjustment of the price lists regarding the Direct Federal Tax 2017 and 2018 (25 February 2019)
On 25 February 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) and the lists of free shares 2017 and 2018 concerning direct federal tax.
Federal Council recommends acceptance of the tax bill and AHV financing (STAF)
In the view of the Federal Council, the bill offers a balanced solution to two pressing problems. It secures jobs and tax revenues and at the same time strengthens the AHV. The Federal Council therefore recommends that the Federal Tax Reform and OASI Financing Act (STAF, formerly SV17) be adopted.
Adjustment of the price list regarding the Direct Federal Tax 2018 (11 February 2019)
On 11 February 2019, the Federal Tax Administration (FTA) published an adjustment to the price list (ICTax) for the Direct Federal Tax 2018.
Referendum against the tax bill and AHV financing (STAF) successfully passed: Vote on 19 May 2019
The referendum against the Federal Act on Tax Reform and AHV Financing (STAF, formerly SV17) has been formally held. The STAF will therefore be put to the vote on 19 May 2019.
Circular "List of providers of recognised pension products of tied pension provision (pillar 3a)
On 8 February 2019, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b endowment insurance policies eligible for surrender".
Statistics on the capital contribution principle published
The Federal Tax Administration (FTA) has published the capital contributions, repayments and other changes in connection with the capital contribution principle.
Technical information "Withholding tax according to DBA" has been updated
The State Secretariat for International Financial Matters (SIF) has updated the overviews on the contractual limitations of foreign taxes, on the tax relief for Swiss dividends and interest and on the countries whose agreements contain abuse provisions.
Tax-deductible interest rates 2019 for advances or loans in Swiss francs and foreign currencies
On 31 January 2019 and 1 February 2019, the Swiss Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for the year 2019.
Overview of amendments to laws and ordinances in tax law with entry into force 2020 - 2022
The Swiss Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances in tax law with effect from 2020.
FTA updates the publication "Tax burden in an international comparison".
On 25 January 2019, the Federal Tax Administration (FTA) updated the publication "Tax burden in an international comparison" and launched the 2018 version.
Tax Information Agreement (SIA) with Brazil entered into force
The Tax Information Agreement between Switzerland and Brazil entered into force on 4 January 2019 and is applicable from 1 January 2020.
Tax submission and AHV financing (STAF): vote on 19 May 2019
On 16 January 2019, the Federal Council decided to put the tax proposal and AHV financing (STAF, formerly SV17) to a vote on 19 May 2019, provided that the referendum was successful.
