Canton of Basel-Stadt: Rejection of the proposal for a procedure for the deduction of taxes from wages (wage deduction procedure)

The Government Council of Basel-Stadt submitted to the Grand Council of the Canton of Basel-Stadt a bill for the partial revision of the Tax Act with a view to introducing a procedure for the direct deduction of taxes from wages (wage deduction procedure) at cantonal level. The Grand Council did not agree to the proposal.

National Council adopts postulate on taxation of real estate in business assets with different ownership

In its session of 7 December 2017, the National Council adopted a postulate concerning the taxation of real estate held as business assets with different ownership.

National Council adopts motion to waive the revision of criminal tax law

At its meeting on December 7, 2017, the National Council adopted a motion to waive the revision of criminal tax law.

Tax optimization options for start-ups

At its meeting on December 8, 2017, the Federal Council took note of the report "Valuation of start-ups" by the Start-ups Working Group. In order to improve the attractiveness of Switzerland as a location for start-ups, the working group recommends amending the circular of the Swiss Tax Conference on the valuation of assets of unlisted companies.

Federal Council report on the formal harmonization of the collection and payment of direct taxes

According to a Federal Council report dated 1 December 2017, a formal harmonization of the collection and payment of direct taxes is only possible with the agreement of the cantons.

Canton of Zurich: Government Council defines strategy for Tax Proposal 17 and publishes its statement for consultation

On November 27, 2017, the Government Council of the Canton of Zurich announced its consultation response and its strategy for the subsequent cantonal implementation of Tax Proposal 17 (TP17) in a press release.

FTA has updated KS 42 "Tax treatment of work-related education and training costs

On November 30, 2017, the FTA published the updated circular (KS) 42 regarding the tax treatment of professional training and further education costs.

FTA publishes the first withholding tax rates for 2018

The Federal Tax Administration (FTA) has published the first withholding tax rates for 2018.

Tax Utilization Index 2018: Tax burden in cantons and municipalities remains stable

On November 23, 2017, the Federal Department of Finance (FDF) published the evaluation of the 2018 Tax Utilization Index calculated by the Federal Finance Administration (FFA)

Adjustments to the price lists regarding the Direct Federal Tax 2016 (16 November 2017)

On 16 November 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

Canton of Zurich: Amendment of the information sheet on the tax treatment of usufructuary rights and easements

The Zurich Cantonal Tax Office has adapted the information sheet on the tax treatment of usufruct, residential rights, easements, encumbrances and reserved personal rights to current Federal Court rulings.

Overview of the changes in tax laws and regulations from 1 January 2017 and overview tables for the years 2018-2020

The Federal Tax Administration (FTA) has published the lists of changes to laws and ordinances from 2017 onwards in the areas of direct federal tax, value added tax, withholding tax and stamp duties.

Adjustments to the rate lists relating to direct federal tax 2016 (October 10, 2017)

On October 10, 2017, the Federal Tax Administration (FTA) published various adjustments to the exchange rate lists (ICTax) relating to direct federal tax.

FTA updates circular no. 15 (bonds and derivative financial instruments)

On 3 October 2017, the Federal Tax Administration (FTA) published the updated Circular Letter No. 15 (Bonds and derivative financial instruments as subject to direct federal tax, withholding tax and stamp duties).

Canton of Zurich: Round table on tax submission 17

On 5 October 2017, at the invitation of the Directorates of Finance and Economics and the Directorate of Justice and Home Affairs of the Canton of Zurich, a roundtable discussion was held with representatives of large companies and various municipalities on Tax Bill 17. The draft for federal tax bill 17 is still in the consultation process until 6 December 2017.

FTA publishes circular on interest rates (direct federal tax) and maximum pillar 3a deductions for 2018

On October 2, 2017, the Federal Tax Administration (FTA) published a circular regarding interest rates in the area of direct federal tax for the 2018 calendar year and maximum pillar 3a deductions in the 2018 tax year.

Remuneration, default and refund interest rate for direct federal tax for the calendar year 2018

The Federal Department of Finance (FDF) has decided that for the calendar year 2018 it will continue not to pay any refund interest on amounts of direct federal tax paid early. The default and refund interest rate remains unchanged.

New gambling law was adopted in the final vote

The Council of States and the National Council have settled their differences regarding the Money Laundering Act and approved the Act in the final vote on 29 September 2017.

National Council does not follow the Basel-Landschaft initiative "Simplification of the tax system for direct taxes

The Council of States, as the second-tier council, is not following the Basel-Landschaft initiative "Simplification of the tax system in direct taxation".

Interpellation "Tax penalty for saving and investing" was discussed in the Council of States

At its meeting on 19 September 2017, the Council of States discussed the interpellation "Tax penalty for saving and investing".

Council of States maintains difference regarding taxation of winnings from gambling

In its session of 18 September 2017, the Council of States discussed the differences concerning the Money Gaming Act and maintains that profits from certain money games should be taxed from CHF 1 million upwards.

Council of States adopts motion to delete obligation to sign tax return

The Council of States, as the first Council to deal with the matter, has adopted a motion to delete the obligation to sign the tax return.

National Council rejects parliamentary initiative on change of system for the taxation of residential property

At its meeting on 12 September 2017, the National Council, as the first Council to deal with the matter, rejects a motion concerning a change in the system of home ownership taxation.

National Council maintains difference in taxation of winnings from money games

In its session of 12 September 2017, the National Council discussed the differences concerning the Money Laundering Act.

FDK press release: "Tax bill 17 - compensation of the cantons insufficient

The Conference of Cantonal Finance Directors (FDK) welcomes the Federal Council's rapid adoption of the consultation draft on tax proposal 17 (SV17) and supports the thrust of the proposal in principle. However, she is surprised that the Federal Council is sticking to a cantonal share of direct federal tax of only 20.5% instead of 21.2%.
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.
Got it!

You are using an outdated browser!

We are committed to a modern and secure Internet. Microsoft Internet Explorer uses outdated web standards and is no longer actively supported by our platform.

For an optimal and complete presentation of our contents we recommend to use one of the following browsers.
For more information on Internet Explorer's outdated technology and the risks it poses, please visit Chris Jackson's blog (Principal Program Manager at Microsoft).