taxlawblog.ch Your blog on Swiss tax law

At its meeting on 24 November 2021, the Federal Council decided to flexibly adjust the taxation of life annuities to the investment conditions.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 15 - 21 November 2021.

At its meeting on 17 November, the Federal Council responded to various tax proposals.

At its meeting on 17 November 2021, the Federal Council instructed the FDF to draw up a bill concerning a uniform flat-rate tax deduction for all employed persons.

The FTA has published a selective adaptation of the document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)".

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 8 - 14 November 2021.

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 September 2021.

On 8 November, the FTA published the 2018 tax statistics.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 1 - 7 November 2021.

The Federal Act on Electronic Procedures in Tax Matters regulates electronic procedures in all tax areas. For its implementation, the Federal Council decided in November on a staggered entry into force.

The FTA launched its new website on 2 November 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 25 - 31 October 2021.

Overview of the tax law decisions of the Zurich Administrative Court published in October.

Overview of the tax law decisions of the Zurich Tax Appeals Court published in October 2021.

The Zurich Cantonal Tax Office has amended its directive on the taxation of lump-sum benefits from pension plans and insurance for natural persons (§§ 22, 37 StG) (ZStB No. 22.1).

According to the amended Federal Ordinance on Professional Expenses, which will come into force on January 1, 2022, the previous flat rate for the private use of business vehicles for direct federal tax purposes will be increased from 0.8% to 0.9% of the vehicle purchase price per month.

In 2022, the tax deduction within the scope of the tied personal pension provision (pillar 3a) amounts to CHF 6,883 for taxpayers with a 2nd pillar and CHF 34,416 for taxpayers without a 2nd pillar. The maximum deductions are also the relevant deposit limits.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 October 2021.

On October 21, 2021, the FTA published a new tax folder and updated the relevant information.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the area of tax at federal level on 22 October 2021:

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 11 - 17 October 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 4 - 10 October 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 27 September - 3 October 2021.

Overview of the tax law decisions of the Zurich Administrative Court published in August and September 2021.

Overview of the tax law decisions of the Zurich Tax Appeals Court published in August and September 2021.