Report of the Federal Council: Tax reforms largely offset real progression

According to a report by the Federal Council, the real progression in direct federal tax over the last 20 years has been balanced or even overcompensated for the majority of the population as a result of tax reforms. Single people and single-earner couples without children in particular experienced an additional burden.

Report of the Federal Council: Write-off Motion 14.3299 "Consideration of general deductions and social security deductions for persons with limited tax liability abroad".

The Federal Council is proposing to write off a motion by the Commission for Economic Affairs and Taxes of the Council of States (WAK-S) concerning the consideration of general and social deductions for persons with limited tax liability abroad.

Federal Council opens consultation on tax proposal 17

At its meeting on 6 September 2017, the Federal Council opened the consultation process on tax proposal 17 (SV17).

Zurich Cantonal Tax Office adapts its practice for the deduction of asset management costs

From the 2018 tax period onwards, the Zurich Cantonal Tax Office will change its practice regarding the tax deductibility of flat-rate fees for third-party managed custody assets in excess of CHF 2 million.

Consultation opened on the total revision of the Real Estate Costs Ordinance

At its meeting on 16 August 2017, the Federal Council sent a total revision of the Ordinance on Real Estate Costs for consultation. This is intended to clarify the tax measures in the building sector provided for in the new Energy Act. The entry into force is planned for 1 January 2020.

New regulation regarding the place of taxation of brokerage commissions

At its meeting on 16 August 2017, the Federal Council decided to bring into force an amendment to the Tax Harmonisation Act (StHG) regarding the place of taxation of brokerage commissions from real estate transactions on 1 January 2019.

Adjustments to the price lists regarding the Direct Federal Tax 2016 (11 August 2017)

On 11 August 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.

Adjustments to the price lists regarding the Direct Federal Tax 2016 (29 June 2017)

On 29 June 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

FDK press release "Federal Council puts tax bill 17 in a bad way".

The Board of the Conference of Cantonal Finance Directors (FDK) has noted with incomprehension and astonishment the Federal Council's decision to increase the cantonal share of direct federal tax only to 20.5% instead of 21.2% in the context of tax proposal 17.

Adjustments to the price lists regarding direct federal tax 2016 (15 June 2017)

On 15 June 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.

Tax burden in Switzerland 2016 (cantonal capitals)

The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2016.

National Council rejects promotion of energy renovation

In its session of 15 June 2017, the National Council rejected two professional initiatives to create tax incentives for comprehensive energy-related refurbishment.

The National Council against adjustments to the taxation of agricultural and forestry real estate

The National Council did not accept the Federal Council's proposal, which provided for a return to practice in income tax for the taxation of capital gains realised on the sale of agricultural and forestry real estate, as was the case until 2011.

National Council adopts motion for competitive tax treatment of start-ups

On 14 June 2017, the National Council adopted a motion to ensure competitive tax treatment of start-ups (including their employee shareholdings).

Federal Council approves key points of the tax bill 17

At its meeting on 9 June 2017, the Federal Council approved the key points of tax proposal 17 (SV17).

The FDK publishes its statement on the tax consideration of childcare costs

The Conference of Cantonal Finance Directors (FDK) does not oppose an increase in the deduction for childcare costs at the level of direct federal taxes (DBG), but calls for the Tax Harmonisation Act (StHG) not to be amended.

The steering committee adopts its recommendations on the tax bill 17

On 1 June 2017, the steering body consisting of the Confederation and the cantons approved its recommendations for a balanced tax proposal 17 (formerly Corporate Tax Reform III) for submission to the Federal Council.

National Council rejects a motion concerning the domicile taxation of retired customs and border guard staff resident in the Principality of Liechtenstein

At its meeting on 31 May 2017, the National Council, as the first Council to deal with the matter, rejects a motion concerning the taxation of the domicile of retired customs and border guard staff resident in the Principality of Liechtenstein.

Zurich: Electronic tax exit reports (pilot project)

The project "Steuerliche Wegzugsmeldungen CHM-ZH" (tax exit reports CHM-ZH) is entering the practical test phase. From 1 June 2017, the Zurich pilot communities will receive productive electronic departure notifications.

Council of States is in favour of taxing winnings from money games

In its session of 29 May 2017, the Council of States (contrary to the National Council) spoke out in favour of taxing winnings from money games in excess of one million francs.

Lucerne: Increase of the state tax rate for 2017 to 1.70 units was rejected

With 54.34% (provisional final result) on 21 March 2017, the voters in the Canton of Lucerne rejected an increase in the state tax rate for 2017 to 1.70 units.

Schaffhausen: Partial taxation of dividends will not be lifted

With a yes vote of 41.9%, a popular initiative entitled "No tax gifts for major shareholders" was rejected, which provided for the abolition of partial taxation of dividends in the canton of Schaffhausen.

Adjustments to the price lists regarding the direct federal tax 2016 (11 May 2017)

On 11 May 2017, the Federal Tax Administration (FTA) published various adjustments to the price lists (ICTax) concerning the Direct Federal Tax 2016.

Council of the Canton of Basel-Stadt submits a proposal for a procedure for deducting taxes from salaries

The Government Council of Basel-Stadt submits to the Grand Council of the Canton of Basel-Stadt a proposal for the partial revision of the Tax Act in order to introduce a procedure for the direct deduction of taxes from wages at cantonal level. The proposal is the subject of political debate.

Tax deductibility of early repayment penalty in the event of mortgage dissolution

On 28 April 2017, the Swiss Federal Supreme Court published two decisions scheduled for official publication as well as a media release concerning the deductibility of the early repayment penalty in the event of mortgage dissolution.
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