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

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

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

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

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

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

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

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

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

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.

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

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.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 23 - 29, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 16 - 22, 2023.

On October 19, 2023, the FTA updated the article "Cryptocurrency" from the Tax Information Dossier.

The Swiss Federal Tax Administration (FTA) has published the circular "Withholding Tax Rates 2023".

The tax deduction within the scope of tied personal pension provision (pillar 3a) remains unchanged for the 2024 tax year.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 9 - 15, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 12, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 2 - 8, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 25 - October 1, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 4 - 17, 2023.

The Federal Department of Finance is adjusting the refund and default interest rates for federal taxes and levies to the increased interest rate level. From 2024, an interest rate of 4.75 percent will apply in the case of arrears and for refunds. The interest rate on voluntary advance payments is now 1.25 percent.

At its meeting on September 15, 2023, the Federal Council took note of the results of the consultation on the introduction of a Swiss trust. There is currently insufficient political consensus for the introduction of a trust under Swiss law. In particular, the tax regulations were clearly rejected in the consultation.