Dossier on tax information "Personal income tax" updated

On May 12, 2023, the "Individual Income Tax" dossier was updated from the Tax Information dossier of the Federal Tax Administration (FTA).

FTA publishes new tax folders on professional expenses

On May 4 and 9, 2023, the Federal Tax Administration (FTA) published the new tax folders "Lump-sum deduction for additional costs for meals" and "Deductions for weekly stays away from home". They provide an overview of the regulations at the federal and cantonal levels.

FTA publishes updated Q&A on the salary statement

On May 12, 2023, the Federal Tax Administration (FTA) published the updated FAQ for completing the wage statement, effective May 1, 2023.

Decisions of the Swiss Federal Supreme Court (CW 18 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between May 1 - 7, 2023.

Federal fiscal revenues 2022

On April 27, 2023, the FTA released the 2022 federal fiscal revenue and legislative chronological trends.

Decisions of the Swiss Federal Supreme Court (CW 16 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between April 17 - 23, 2023.

Decisions of the Swiss Federal Supreme Court (CW 14 and 15 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between April 3 - 16, 2023.

Consultation agreement between Switzerland and Germany

The State Secretariat for International Financial Matters SIF announced on 13 April 2023 that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the application of Article 15(4) of the double taxation agreement between Switzerland and Germany.

Decisions of the Swiss Federal Supreme Court (CW 13 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 27 and April 2, 2023.

FTA updates the "Cantonal Gazettes" publication

The FTA has updated the publication "Kantonsblätter" on March 27, 2023. The 26 cantonal gazettes provide an overview of special tax features and the associated cantonal legal regulations.

Decisions of the Swiss Federal Supreme Court (CW 12 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between March 20 - 26, 2023.

Dossier Tax Information: Update of the article "Taxation of bonds, derivatives and combined products".

On March 24, 2023, the FTA updated the article "Taxation of Bonds, Derivatives and Combined Products" from the Tax Information Dossier.

Decisions of the Swiss Federal Supreme Court (CW 11 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between March 13 - 19, 2023.

Decisions of the Swiss Federal Supreme Court (CW 10 - 2023)

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

Decisions of the Swiss Federal Supreme Court (CW 8 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between February 20 - 26, 2023.

Dossier Tax Information: Update of the article "Taxation in the case of self-employment".

On February 23, 2023, the FTA updated the article "Taxation for Self-Employment" from the Tax Information Dossier.

Decisions of the Swiss Federal Supreme Court (CW 7 - 2023)

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

FTA publishes withholding tax rates 2023 (correction)

The Federal Tax Administration (FTA) has published corrected 2023 withholding tax rates for the canton of Glarus.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between February 6 - 12, 2023.

FTA publishes legislative and ordinance amendments 2024-2026

The Federal Tax Administration (FTA) has updated the list of legislative and ordinance amendments 2024-2026 in the area of direct federal tax, value added tax, withholding tax and stamp duties.

Decisions of the Swiss Federal Supreme Court (CW 4 - 2023)

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

Decisions of the Swiss Federal Administrative Court (CW 4 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between January 24 - 29, 2023.

FTA - Life annuities will be taxed flexibly as of 2025

The taxation of life annuities in pillar 3b will be flexibly adjusted to the investment conditions when it comes into force on January 1, 2025.

Decisions of the Swiss Federal Supreme Court (CW 3 - 2023)

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

Selected parliamentary business in the tax area at the federal level (January 2023).

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on January 4, 2023.
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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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