Adjustments to the price lists relating to direct federal tax 2016 (27 April 2017)
On 27 April 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Representations of the FDK and the municipal level confirm the necessity of the tax proposal 17
The members of the Conference of Cantonal Finance Directors (FDK) and delegations of the Swiss Association of Municipalities (SGV), the Swiss Association of Cities and Towns (SSV) and the Conference of Municipal Finance Directors (KSFD) held an informal exchange of views on the key parameters of the tax proposal 17 (SV17) and agree on the necessity and objectives of the project, which as an overall package is to be driven forward rapidly.
Canton of Zug plans moderate tax increase
The cantonal government of Zug is planning a moderate tax increase to generate additional revenue of around CHF 50 million in order to ease the burden on the state budget.
Hearings on tax submission 17 (first round completed)
On 10 April 2017, the steering body consisting of the Confederation and the cantons concluded a first round of hearings with the political parties, the cities, the municipalities, the churches and the business community on Tax Bill 17 (formerly Corporate Tax Reform III). There is a broad consensus on the need and objectives of this project.
Adjustments to the price lists relating to direct federal tax 2016 (6 April 2017)
On 6 April 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Federal Council opens consultation procedure for higher deductions from costs of third degree childcare
On 5 April 2017, the Federal Council opened the consultation procedure on the tax treatment of third childcare costs. According to this, third-childcare costs should be more tax-deductible. In the case of direct federal tax, a maximum of CHF 25,000 should be allowed for deduction, while the cantons are obliged to grant a deduction of at least CHF 10,000.
Italian tax authorities publish resolution on taxation of cross-border commuters
On 28 March 2017, the Italian tax authorities published a decision clarifying the taxation of cross-border commuters within the meaning of the cross-border commuter agreement between Switzerland and Italy.
Adjustments to the price lists relating to direct federal tax 2016 (23 March 2017)
On 23 March 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
FTA Circular on printed matter Direct federal tax, flat-rate tax credit and additional tax retention USA for the 2017 tax period
The Swiss Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning the direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2017 tax period for the attention of the cantonal administrations for the direct federal tax and the central withholding tax authorities of the cantons.
Overview of amendments to laws and ordinances in tax law as of 1 January 2017
The Federal Tax Administration (FTA) has published an updated list of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
FTA publishes adjustments to the price lists regarding direct federal tax 2016
On 8 March 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Guest article: Switzerland's mediation talent is the key to a new corporate tax reform
After a long political process and a fiercely contested vote, the Swiss people rejected the proposal for Corporate Tax Reform III (USR III) at the ballot box on 12 February 2017. The main thrust of the proposal was on the one hand the abolition of the special regimes for companies (mixed company, holding company, principal company, finance branch), the introduction of new regulations in the field of research and development and the deduction of interest on equity capital with the aim of maintaining Switzerland's attractiveness as a business location despite the abolition of the special regimes.
Tax proposal 17 for maintaining tax competitiveness (new edition of USR III)
The Federal Department of Finance (FDF) is pressing ahead with work on a new edition of the Corporate Tax Reform III (USR III) entitled Tax Submission 17 (SV17).
Council of States approves adjustments to the taxation of commissions for real estate brokering in intercantonal relations
At its meeting on 28 February 2017, the Council of States approved the adjustments to the taxation of commissions for real estate brokering on an intercantonal basis. This allows income from the brokerage of real estate to be taxed in the canton of residence of the natural person or in the canton of domicile of the legal person. Taxation in the canton in which the brokered property is located should only be permitted in exceptional cases in international proportion.
Council of States rejects promotion of energy renovation
At its meeting on 28 February 2017, the Council of States rejected two motions and two professional initiatives for the creation of tax incentives for comprehensive energy-efficiency improvements.
National Council advocates elimination of excessive administrative burden on owners of company vehicles (Fabi)
At its meeting on 27 February 2017, the National Council approved (with certain amendments) a motion to reject the administrative practice of the Swiss Federal Tax Administration (FTA) envisaged from 2016 in connection with the adoption of the bill on the financing and expansion of railway infrastructure (Fabi), which would lead to additional income taxation for employed persons with a business vehicle.
National Council adopts postulate to reduce regulatory costs by harmonising procedures, deadlines and payment intervals in the area of corporate tax
At its meeting on 27 February 2017, the National Council adopted a postulate on the reduction of regulatory costs by means of formal harmonisation of procedures, time limits and payment intervals in the area of corporate taxation.
The National Council rejects the drafting of a report on the origins, development and effects of tax competition in Switzerland.
At its meeting on 27 February 2017, the National Council rejected a postulate to draw up a report on the origins, development and effects of tax competition in Switzerland.
National Council rejects ensuring tax transparency for high manager salaries
At its meeting on 27 February 2017, the National Council rejected a motion to ensure tax transparency for high management salaries.
Council of States rejects motion to eliminate unequal treatment in family taxation
At its meeting on 28 February 2017, the Council of States rejected a motion concerning the elimination of unequal treatment in family taxation.
National Council rejects bandwidth model for more tax justice
At its meeting on 27 February 2017, the National Council rejected a motion concerning the introduction of a bandwidth model for greater tax justice.
Council of States rejects the motion "Safe Living. Unique option for imputed rental value" from
At its meeting on 28 February 2017, the Council of States rejected a motion concerning the introduction of a one-off option for imputed rental value.
National Council rejects minimum interest rate for prematurely paid amounts of direct federal tax
At its meeting on 27 February 2017, the National Council rejected the introduction of a minimum interest rate for prematurely paid amounts of direct federal tax.
Conference of Financial Directors welcomes the rapid preparation of a new draft for corporate tax reform III
The Conference of Cantonal Finance Directors (FDK) welcomes the decision of the Swiss Federal Council, with the participation of the cantons and the municipalities, to rapidly draw up a new draft for Corporate Tax Reform III (USR III).
Corporate tax reform III: Bundesrat wants to draw up new bill quickly
At its meeting on 22 February 2017, the Swiss Federal Council instructed the Federal Department of Finance (FDF) to draw up the key figures for a new draft of Corporate Tax Reform III (USR III) by mid-2017 at the latest.
