Zurich: Adaptation of the information sheet on the non-punishable voluntary disclosure and simplified subsequent taxation of heirs

In accordance with the notification of the Cantonal Tax Office of Zurich dated 12 July 2018, the information sheet on unpunished voluntary disclosure and simplified subsequent taxation of heirs has been amended. The information sheet states that a self-denunciation must be submitted in writing and accompanied by a list of previously undeclared income and assets. The procedure is explained in detail and supplemented with a sample of the list to be submitted.

Selected parliamentary business in tax matters at federal level (4 July 2018)

On 4 July 2018, the Federal Tax Administration (FTA) updated some of the selected parliamentary business in the tax field at federal level.

Tax information dossier "Appeals against income and wealth tax assessments"

On July 13, 2018, the Federal Tax Administration (FTA) updated the article "Appeals against income and wealth tax assessments" from the Tax Information dossier.

FTA publishes its "Tax statistics 2017"

The Federal Tax Administration (FTA) has published its "Tax Statistics 2017".

FTA publishes circular "Non-punishable voluntary disclosure"

On July 10, 2018, the Federal Tax Administration (FTA) published the circular "Criminal self-denunciation".

Overview of amendments to laws and ordinances in tax law with entry into force 2019 - 2021

The Swiss Federal Tax Administration (FTA) has published the list of amendments to laws and ordinances in the field of tax and duty law with effect from 2019.

Adjustments to the price lists relating to direct federal tax and the 2016, 2017 and 2018 bonus share lists (July 16, 2018)

On July 16, 2018, the Federal Tax Administration (FTA) published various adjustments to the exchange rate lists (ICTax) relating to direct federal tax.

Tax burden in Switzerland 2017 (cantonal capitals)

The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2017.

Conference of Finance Directors (FDK) backs tax proposal 17 (SV 17)

In a letter to the National Council's Committee for Economic Affairs and Taxation dated June 28, 2018, the Conference of Cantonal Finance Directors (FDK) expressed its overall support for tax proposal 17 (SV 17) adopted by the Council of States (see our article dated June 10, 2018). This comes after the National Council's Finance Committee spoke out in favor of counter-financing SV 17 by increasing VAT and rejected an increase in salary contributions (see our article from June 30, 2018).

Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (14 June 2018)

On 14 June 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

Elimination of the excessive administrative burden on business vehicle owners (Fabi)

At its meeting on 29 May 2018, the National Council approved a motion by the Commission for Transport and Telecommunications of the Council of States (KVF-SR), according to which the Federal Council should be mandated to propose the necessary legal changes to ensure that a portion of the income from the use of a company car for commuting is also compensated at the administrative level and that the deduction of travel costs for these taxpayers is excluded. The flat rate of currently 9.6% of the vehicle purchase price can be increased moderately for this purpose.

Dossier Tax Information "The applicable taxes of the Confederation, cantons and municipalities

On 30 May 2018, the article "The applicable taxes of the Confederation, the cantons and the municipalities" from the tax dossier of the Federal Tax Administration (FTA) was updated.

Adjustments to the price lists regarding the direct federal tax 2017 and 2018

On 20 May 2018, the FTA published various adjustments to the price lists (ICTax) with regard to direct federal tax.

Adjustments to the exchange rate lists regarding the direct federal tax 2016, 2017 and 2018

On 17 May 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

Dossier tax information "Filling in a tax return

On 11 May 2018, the article "Filling out a tax return" from the tax file of the Federal Tax Administration (FTA) was updated.

FTA publishes a supplement concerning the legislative and regulatory projects 2019-2021

On 10 May 2018, the Federal Tax Administration (FTA) published a supplement to update the lists of amendments to laws and ordinances.

Federal Council wants to increase tax deductions for third-party childcare

On May 9, 2018, the Federal Council decided that tax deductions for external childcare should be increased. The dispatch was submitted to Parliament.

FTA publishes Circular Letter 37A: Tax treatment of employee stock option plans by the employer

On May 4, 2018, the Swiss Federal Tax Administration (FTA) published Circular Letter 37A (KS 37A) concerning the tax treatment of employee stock option plans at the employer.

FTA publishes legislative and regulatory projects 2019-2021

On 30 April 2018, the Federal Tax Administration (FTA) updated the lists of amendments to the ordinances on direct federal tax, value added tax, withholding tax and stamp duties.

Adjustments to the price lists regarding the Direct Federal Tax 2017 (3 May 2018)

On 3 May 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

Federal fiscal revenues 2017

The statistics published by the Federal Tax Administration (FTA) on 27 April 2018 provide information on the federal government's fiscal revenues in 2017 and on the chronological development of legislation.

Adjustments to the price lists relating to direct federal tax 2017 (19 April 2018)

On 19 April 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

Federal Council puts the new rules on withholding tax into force on January 1, 2021

At its meeting on April 11, 2018, the Federal Council decided to bring the Federal Act on the Revision of the Withholding Tax on Income from Employment (together with several amendments to ordinances based on it), which was adopted on December 16, 2016, into force on January 1, 2021.

Adjustments to the price lists regarding the Direct Federal Tax 2017 (4 April 2018)

On 4 April 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

FTA corrects withholding tax rates 2018

On 6 April 2018, the Federal Tax Administration (FTA) corrected the withholding tax rates for 2018.
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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