Overview of amendments to laws and ordinances in tax law with entry into force 2019 - 2021
The Swiss Federal Tax Administration (FTA) has published the list of amendments to laws and ordinances in the field of tax and duty law with effect from 2019.
FTA publishes circular "Non-punishable voluntary disclosure"
On July 10, 2018, the Federal Tax Administration (FTA) published the circular "Criminal self-denunciation".
FTA publishes its "Tax statistics 2017"
The Federal Tax Administration (FTA) has published its "Tax Statistics 2017".
Tax information dossier "Appeals against income and wealth tax assessments"
On July 13, 2018, the Federal Tax Administration (FTA) updated the article "Appeals against income and wealth tax assessments" from the Tax Information dossier.
Selected parliamentary business in tax matters at federal level (4 July 2018)
On 4 July 2018, the Federal Tax Administration (FTA) updated some of the selected parliamentary business in the tax field at federal level.
Zurich: Adaptation of the information sheet on the non-punishable voluntary disclosure and simplified subsequent taxation of heirs
In accordance with the notification of the Cantonal Tax Office of Zurich dated 12 July 2018, the information sheet on unpunished voluntary disclosure and simplified subsequent taxation of heirs has been amended. The information sheet states that a self-denunciation must be submitted in writing and accompanied by a list of previously undeclared income and assets. The procedure is explained in detail and supplemented with a sample of the list to be submitted.
Adjustments to the price lists relating to direct federal tax and the lists of bonus shares 2017 and 2018 (14 June 2018)
On 14 June 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Dossier Tax Information "The applicable taxes of the Confederation, cantons and municipalities
On 30 May 2018, the article "The applicable taxes of the Confederation, the cantons and the municipalities" from the tax dossier of the Federal Tax Administration (FTA) was updated.
Elimination of the excessive administrative burden on business vehicle owners (Fabi)
At its meeting on 29 May 2018, the National Council approved a motion by the Commission for Transport and Telecommunications of the Council of States (KVF-SR), according to which the Federal Council should be mandated to propose the necessary legal changes to ensure that a portion of the income from the use of a company car for commuting is also compensated at the administrative level and that the deduction of travel costs for these taxpayers is excluded. The flat rate of currently 9.6% of the vehicle purchase price can be increased moderately for this purpose.
Adjustments to the price lists regarding the direct federal tax 2017 and 2018
On 20 May 2018, the FTA published various adjustments to the price lists (ICTax) with regard to direct federal tax.
Adjustments to the exchange rate lists regarding the direct federal tax 2016, 2017 and 2018
On 17 May 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Dossier tax information "Filling in a tax return
On 11 May 2018, the article "Filling out a tax return" from the tax file of the Federal Tax Administration (FTA) was updated.
Federal Council wants to increase tax deductions for third-party childcare
On May 9, 2018, the Federal Council decided that tax deductions for external childcare should be increased. The dispatch was submitted to Parliament.
FTA publishes a supplement concerning the legislative and regulatory projects 2019-2021
On 10 May 2018, the Federal Tax Administration (FTA) published a supplement to update the lists of amendments to laws and ordinances.
FTA publishes Circular Letter 37A: Tax treatment of employee stock option plans by the employer
On May 4, 2018, the Swiss Federal Tax Administration (FTA) published Circular Letter 37A (KS 37A) concerning the tax treatment of employee stock option plans at the employer.
Adjustments to the price lists regarding the Direct Federal Tax 2017 (3 May 2018)
On 3 May 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
FTA publishes legislative and regulatory projects 2019-2021
On 30 April 2018, the Federal Tax Administration (FTA) updated the lists of amendments to the ordinances on direct federal tax, value added tax, withholding tax and stamp duties.
Federal fiscal revenues 2017
The statistics published by the Federal Tax Administration (FTA) on 27 April 2018 provide information on the federal government's fiscal revenues in 2017 and on the chronological development of legislation.
Adjustments to the price lists relating to direct federal tax 2017 (19 April 2018)
On 19 April 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Federal Council puts the new rules on withholding tax into force on January 1, 2021
At its meeting on April 11, 2018, the Federal Council decided to bring the Federal Act on the Revision of the Withholding Tax on Income from Employment (together with several amendments to ordinances based on it), which was adopted on December 16, 2016, into force on January 1, 2021.
FTA corrects withholding tax rates 2018
On 6 April 2018, the Federal Tax Administration (FTA) corrected the withholding tax rates for 2018.
Adjustments to the price lists regarding the Direct Federal Tax 2017 (4 April 2018)
On 4 April 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
The FDK supports the message on tax submission 17 (SV17)
The Conference of Cantonal Finance Directors (FDK) supports the message on tax bill 17 (SV17).
Adjustments to the price lists regarding the Direct Federal Tax 2017 (22 March 2018)
On 22 March 2018, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding direct federal tax.
Federal Council adopts dispatch on the abolition of the marriage penalty
At its meeting on March 21, 2018, the Federal Council adopted the dispatch on balanced couple and family taxation. In doing so, it is proposing the elimination of the marriage penalty in direct federal tax. The proposal will lead to an annual reduction in direct federal tax revenue of around CHF 1.15 billion.
