Media release of the Zurich Finance Directorate regarding voluntary announcements in 2018
On 4 January 2019, the Finance Directorate of the Canton of Zurich published a media release in which the number of entries, the number of closed cases or cases still to be processed, the after-taxes incurred, the declared assets and the average yield per case of voluntary declarations closed in 2018 are published.
FTA publishes tax folder for 2018
On 28 December 2018, the Federal Tax Administration (FTA) launched the 2018 Tax Folder.
Publication of the withholding tax rates for pension benefits from 2019
On 13 December 2018, the Federal Tax Administration (FTA) published the withholding tax rates for pension benefits from 2019 onwards and other publications in the area of withholding tax.
Adjustment of the price list regarding the Direct Federal Tax 2018 (15 December 2018)
On 15 December 2018, the Swiss Federal Tax Administration (FTA) published an adjustment to the list of prices (ICTax) regarding the Federal Direct Tax 2018.
FTA publishes the first withholding tax rates in 2019
The Federal Tax Administration (FTA) has published the first withholding tax rates for 2019.
Tax burden in cantons and municipalities
The Federal Department of Finance (FDF) has published a press release on the Tax Utilization Index 2019, which compares the tax burden in the cantons and municipalities.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2016, 2017 and 2018 (6 November 2018)
On 6 November 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Tax statistics of natural and legal persons 2015
On 5 November 2018, the Federal Tax Administration (FTA) published the statistics on direct federal tax and wealth for the year 2015.
Marriage penalty: Federal Council publishes final report "External review of the estimation methods and statistical material of the FTA".
Estimates of the number of persons affected by the marriage penalty remain subject to uncertainty due to the insufficient statistical basis for direct federal tax. An external expert recommends a broader database for the Federal Tax Administration (FTA). On 7 November 2018, the Federal Council provided information on the results of the expert report.
FTA publishes circular "Interest rates in the area of direct federal tax for the calendar year 2019 / maximum pillar 3a deductions in the 2019 tax year
On 18 October 2018, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2019 / maximum pillar 3a deductions in the 2019 tax year".
Selected parliamentary business in tax matters at federal level (19 October 2018)
The FTA has published a revised version of the overview of selected parliamentary business in the tax area at federal level.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (9 October 2018)
On 9 October 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Remuneration, default and refund interest rate for direct federal tax for the calendar year 2019
The Federal Department of Finance (FDF) has decided to continue not to pay any refund interest for the calendar year 2019 on amounts of direct federal tax paid early. The default / refund interest rate also remains unchanged.
Motion: "Harmonisation of interest rates for federal tax exemptions"
In its session of 10 September 2019, the Council of States adopted a motion to instruct the Federal Council to harmonise the interest rates in federal tax decrees in such a way as to establish a generally applicable default and refund interest rate.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (18 September 2018)
On 18 September 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Motion: "Stop the tax penalty in pillar 3b. In the case of a capital withdrawal, tax the income share instead of the capital contribution".
In its meeting on 10 September 2019, the Council of States adopted a motion to instruct the Federal Council to submit to parliament an amendment to the DBG and the StHG so that, in the case of surrenderable pillar 3b pension insurance policies, the surrender sum (during life) and the premium refund (after death) are taxed at the actual share of earnings (departure from the improper 40 percent rule).
WAK of the Council of States advocates system change in imputed rental value and withholding tax
At its meeting on 20 August 2018, the Committee for Economic Affairs and Taxes of the Council of States (WAK-S) decided how the system change in imputed rental value should be implemented and commented on the system change in withholding tax.
WAK of the National Council again deals with the tax deductibility of fines
The Committee for Economic Affairs and Taxes of the National Council (WAK-N) is proposing that fines and penalties imposed abroad should be tax deductible under certain conditions.
Dossier tax information "Taxation of bonds, derivatives and combined products
On 17 August 2018, the Federal Tax Administration (FTA) updated the article "Taxation of bonds, derivatives and combined products" from the Tax Information dossier.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (14 August 2018)
On 14 August 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
FTA publishes RS "Berufskostenpauschalen & Naturalbezüge 2019 / Ausgleich der Folgen der kalten Progression bei der direkten BSt. für das Steuerjahr 2019" (Professional lump sums & benefits in kind 2019 / Compensation for the consequences of cold progression in direct BSt for the 2019 tax year)
On 25 July 2018, the Federal Tax Administration (FTA) published the circular "Professional Expenses Flat Rates and Remuneration in Kind 2019 / Compensation for the Consequences of Cold Progression in Direct Federal Taxation for the 2019 Tax Year".
FTA publishes Circular Letter No. 44 "Taxation according to expense in direct federal tax".
On 24 July 2018, the Swiss Federal Tax Administration (FTA) published Circular Letter No. 44 "Taxation according to expense in direct federal tax".
Conference of Finance Directors (FDK) backs tax proposal 17 (SV 17)
In a letter to the National Council's Committee for Economic Affairs and Taxation dated June 28, 2018, the Conference of Cantonal Finance Directors (FDK) expressed its overall support for tax proposal 17 (SV 17) adopted by the Council of States (see our article dated June 10, 2018). This comes after the National Council's Finance Committee spoke out in favor of counter-financing SV 17 by increasing VAT and rejected an increase in salary contributions (see our article from June 30, 2018).
Tax burden in Switzerland 2017 (cantonal capitals)
The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2017.
Adjustments to the price lists relating to direct federal tax and the 2016, 2017 and 2018 bonus share lists (July 16, 2018)
On July 16, 2018, the Federal Tax Administration (FTA) published various adjustments to the exchange rate lists (ICTax) relating to direct federal tax.
