taxlawblog.ch Your blog on Swiss tax law

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.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 10 - 23, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 3 - 9, 2023.

On July 6, 2023, SIF announced that Switzerland and France have agreed on a common interpretation of the 10-day rule for business trips that qualify as home offices under the December 22, 2022 Memorandum of Understanding.

Overview of tax law decisions of the Swiss Federal Supreme Court published between June 26 - July 2, 2023.

On June 19, 2023, the brochure "The Swiss Tax System" was updated. It provides an overview of taxes at the federal, cantonal and municipal levels and addresses cantonal peculiarities.

Overview of tax law decisions of the Swiss Federal Supreme Court published between June 19 - 26, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between June 12 - 18, 2023.

On June 13, 2023, the FTA updated the article "Cold Progression" from the Tax Information Dossier.

Overview of tax law decisions of the Swiss Federal Supreme Court published between June 5 - 11, 2023.

On June 9, 2023, the Federal Council submitted a revision of national tax law for consultation, according to which earned income from the home office abroad should be taxable in Switzerland, provided that the right of taxation is assigned to Switzerland by treaty.

Overview of tax law decisions of the Swiss Federal Supreme Court published between May 22 - 28, 2023.

The "Applicable taxes" file was updated on May 25, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between May 8 - 21, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on May 19, 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.