Decisions of the Swiss Federal Supreme Court (CW 5 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 29 and February 4, 2024.

Entry into force of amendments to laws and ordinances in tax law for the years 2024-2028

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

Decisions of the Swiss Federal Supreme Court (CW 4 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 22 - 28, 2024.

Decisions of the Swiss Federal Supreme Court (CW 3 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 15 - 21, 2024.

Decisions of the Swiss Federal Supreme Court (CW 2 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 8 - 14, 2024.

Selected parliamentary business in the area of taxation at federal level (January 2024)

On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

List of providers of recognised tied pension products (pillar 3a)

On 11 January 2024, the Federal Tax Administration published the circular "List of providers of recognized pension products for tied pension provision (pillar 3a), as at 31 December 2023".

List of surrenderable Pillar 3b endowment insurance policies published

On January 12, 2024, the Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies as at December 31, 2023".

Decisions of the Swiss Federal Supreme Court (CW 1 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 7, 2024.

Instructions for completing the salary statement or pension statement and questions and answers on the salary statement

The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".

Tax folder 2023

The tax documentation team has published the "tax folders" for the 2023 tax period.

Decisions of the Swiss Federal Supreme Court (CW 51 and 52 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 18 - 31, 2023.

Decisions of the Swiss Federal Supreme Court (CW 50 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 11 - 17, 2023.

FTA publishes withholding tax rates 2024

The Federal Tax Administration (FTA) published various withholding tax rates for 2024 on December 13 and 14, 2023.

Decisions of the Swiss Federal Supreme Court (CW 49 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 4 - 10, 2023.

FTA publishes legislative and ordinance amendments 2024-2027 (as at December 2023)

The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.

FTA publishes circular no. 50a: Inadmissibility of the tax deduction of bribes

The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.

Decisions of the Swiss Federal Supreme Court (CW 48 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 27 and December 3, 2023.

Decisions of the Swiss Federal Supreme Court (CW 47 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 20 - 26, 2023.

Decisions of the Swiss Federal Supreme Court (CW 46 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 13 - 19, 2023.

FTA publishes tax statistics for natural persons and legal entities 2020

The FTA published the 2020 tax statistics on November 16, 2023.

Decisions of the Swiss Federal Administrative Court (CW 45 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 6 - 12, 2023.

Switzerland and Italy agree on permanent tax rules for working from home

On November 10, 2023, Federal Councillor Karin Keller-Sutter and the Italian Minister of Finance and Economy signed a declaration that permanently regulates the issue of taxation of home offices for cross-border commuters.

FTA publishes note on the distribution effect of a reform of imputed rental value taxation

In a note dated October 31, 2023, the Federal Tax Administration (FTA) analyzed how a reform of residential property taxation could affect those affected.

Federal Council favors inclusion of taxes in the minimum subsistence level

In a report dated November 1, 2023, the Federal Council generally supports taking taxes into account when calculating the minimum subsistence level under debt enforcement law. However, the new regulation of the calculation should ensure the settlement of tax claims and protect the claims of persons entitled to maintenance under family law.
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The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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