Decisions of the Swiss Federal Supreme Court (CW 52 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between December 26 - 31, 2022.

Decisions of the Swiss Federal Supreme Court (CW 51 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between December 19 - 25, 2022.

FTA updates publications on the salary statement

With effect from January 1, 2023, the Federal Tax Administration (FTA) has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".

FTA publishes withholding tax rates 2023

The Federal Tax Administration (FTA) has published the 2023 withholding tax rates for all cantons.

FTA publishes circular no. 29c "Capital contribution principle

The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.

Federal Council opens consultation for new regulation of professional costs

At its meeting on December 21, 2022, the Federal Council opened the consultation process for a new regulation of professional costs.

Updating the list of Pillar 3b endowment insurance policies that can be surrendered

The Swiss Federal Tax Administration (FTA) has updated the list of Pillar 3b endowment insurance policies that are eligible for surrender.

FTA publishes tax folder for 2022

The Federal Tax Administration (FTA) published the tax folders for the 2022 tax period on December 19, 2022.

Decisions of the Swiss Federal Supreme Court (CW 50 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between December 12 - 18, 2022.

Decisions of the Swiss Federal Supreme Court (CW 48 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between November 28 - December 4, 2022.

Consultation on individual taxation opened

At its meeting on December 2, 2022, the Federal Council opened the consultation on individual taxation. All individuals are to complete their own tax return, even if they are married. The bill serves as an indirect counter-proposal to the tax fairness initiative, which the Federal Council rejects.

Decisions of the Swiss Federal Supreme Court (CW 47 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between November 21 - 27, 2022.

No lower taxation of e-business vehicles

At its meeting on November 23, 2022, the Federal Council adopted a report on the taxation of business vehicles with electric drives. It recommends retaining a uniform flat rate for the private use of business vehicles and refraining from a reduced tax base for electric vehicles.

FTA updates legislative and ordinance changes 2023-2025

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.

Decisions of the Swiss Federal Supreme Court (CW 45 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between November 7 - 13, 2022.

Decisions of the Swiss Federal Supreme Court (CW 44 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 31 - November 6, 2022.

Maximum Pillar 3a deductions in tax year 2023

The tax deduction as part of the tied pension provision (pillar 3a) was adjusted for the 2023 tax year.

FTA publishes tax statistics for individuals and legal entities 2019

On November 3, 2022, the FTA published the 2019 tax statistics.

Decisions of the Swiss Federal Supreme Court (CW 43 - 2022)

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 24 - 30, 2022.

Decisions of the Swiss Federal Supreme Court (CW 42 - 2022)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 17 - 23, 2022.

Selected parliamentary business in the tax area at the federal level (October 2022).

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 20, 2022.

Decisions of the Swiss Federal Supreme Court (CW 41 - 2022)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 10 - 16, 2022.

FTA publishes interest rates for direct federal tax 2023

On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for direct federal tax for 2023.

Dossier Tax Information: Update of the article "Tax harmonization

The FTA has updated the article "Tax harmonization" from the dossier Tax Information.

Tax justice initiative has come to fruition

According to the Federal Chancellery's media release of October 4, 2022, the tax justice initiative has come to fruition.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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