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
Kreisschreiben: Tax treatment of syndicated loans, promissory note loans, bills of exchange and sub-participations
On 24 July 2019, the Swiss Federal Tax Administration (FTA) published a circular concerning the tax treatment of syndicated loans, promissory note loans, bills of exchange and sub-participations.
Tax burden in Switzerland 2018 (cantonal capitals)
The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2018.
Selected parliamentary business in tax matters at federal level (8 July 2019)
On 8 July 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Federal Council rejects popular initiative "Relieve wages, tax capital fairly".
At its meeting on June 26, 2019, the Federal Council discussed the popular initiative "Easing the burden on wages, taxing capital fairly" and instructed the FDF to prepare a dispatch with a motion to reject the initiative without a counter-proposal.
Federal Council approves key figures for withholding tax reform
On June 26, 2019, the Federal Council decided to resume the suspended reform of withholding tax. It adopted the objectives and key figures for this.
Simplified taxation of the private use of business vehicles
According to a decision by the Federal Assembly, the private use of company vehicles should be taxable at a flat rate which now also includes travel costs to the place of work. On 28 June 2019, the Federal Department of Finance (FDF) sent an amendment to the ordinance for consultation.
Federal Council wants to allow electronic tax return without signature
The Federal Council wants to waive the obligation to sign the electronically submitted tax return.
Tax information dossier: Time-based assessment of taxes
The article "Time-based assessment of taxes" from the tax information dossier has been updated.
Adjustment of the rate lists for direct federal tax 2017, 2018 and 2019 (June 17, 2019)
On June 17, 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.
Tax consideration of third-party childcare costs
The dispatch of May 9, 2018 regarding an amendment to the Federal Act on Direct Federal Taxation (tax consideration of third-party childcare costs) was adopted by the Council of States with deviations from the draft.
