taxlawblog.ch Your blog on Swiss tax law

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.

On September 5, 2023, the FTA published the circular "Professional expenses lump sums and remuneration in kind 2024 / Compensation of the consequences of the cold progression in the direct federal tax for the tax year 2024".

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.

On August 29, 2023, the FTA updated the article "Appeals Against Income and Wealth Tax Assessments" from the Tax Information Dossier.

At its meeting on August 30, 2023, the Federal Council defined the key parameters for the dispatch on the introduction of individual taxation. This bill will also serve as an indirect counter-proposal to the popular initiative "For individual taxation independent of civil status (tax fairness initiative)".

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 21 - 27, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 14 - 20, 2023.

On August 15, 2023, the FTA published a selectively adjusted document "Structure and Record Formats of Withholding Tax Tariffs for Import into Payroll Accounting Systems (ERP Systems)".

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 7 - 13, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 31 - August 6, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 24 - 30, 2023.