Decisions of the Swiss Federal Supreme Court (CW 42 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 14 - 20, 2024.

Federal Council enacts Federal Act on the Taxation of Telework as of 1.1.2025.

At its meeting on October 16, 2024, the Federal Council decided to bring the Federal Act on the Taxation of Teleworking into force on January 1, 2025.

FTA publishes tax statistics for natural persons and legal entities 2021

On October 11, 2021, the FTA published the 2021 tax statistics.

Decisions of the Swiss Federal Supreme Court (CW 41 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 7 - 13, 2024.

New form for benefits from capital-forming life annuity insurance policies

The FTA has issued a new form for reporting benefits from capital-forming life annuity insurance policies in accordance with the VVG (Form 561). has been issued.

FTA publishes withholding tax rates 2025

The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.

Decisions of the Swiss Federal Supreme Court (CW 40 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 30 and October 6, 2024.

Decisions of the Swiss Federal Supreme Court (CW 39 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 23 - 29, 2024.

FTA publishes new refund and default interest rates for federal taxes from 2025

On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.

Decisions of the Swiss Federal Supreme Court (CW 37 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 9 - 15, 2024.

Decisions of the Swiss Federal Supreme Court (CW 36 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 2 - 8, 2024.

Maximum pillar 3a deductions in tax year 2025

The tax deduction for tied pension provision (pillar 3a) has been adjusted for the 2025 tax year.

FTA publishes adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)"

On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for income according to BGSA, substitute income, pension and lump-sum benefits from pension plans as well as withdrawal commissions for import into specialist applications (ERP systems)".

FTA publishes adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems"

On September 2, 2024, the FTA published a selectively adapted document "Structure and record formats of withholding tax rates for import into payroll accounting systems (ERP systems)".

FDF adjusts tax rates and deductions to inflation

The Federal Department of Finance (FDF) adjusts the rates and deductions for direct federal tax annually to compensate for the consequences of cold progression. The latest changes concern the 2025 tax year.

Updating the "Property tax" dossier

The article "Real estate tax" from the tax information dossier has been updated. This text deals with the subject matter, levying, timing and calculation of property tax. The revised and expanded tax folder "Taxation of real estate" has also been published on the same topic.

RS professional expense allowances and remuneration in kind 2025 published

The FTA has published the circular "Professional expense allowances and remuneration in kind 2025 / Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year".

Publication notice BR Property tax on secondary properties

At its meeting on August 21, 2024, the Federal Council took a position on the introduction of a property tax on secondary properties.

FTA publishes amendments to legislation and ordinances 2025-2028

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 in which the FTA is significantly involved or for whose implementation it is responsible.

Decisions of the Swiss Federal Supreme Court (CW 33 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 12 - 18, 2024.

Decisions of the Swiss Federal Supreme Court (CW 32- 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 5 - 11, 2024.

Decisions of the Swiss Federal Supreme Court (CW 31 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 29 and August 4, 2024.

FTA publishes updated Q&A on the salary statement

On August 2, 2024, the FTA published the updated FAQ on the salary statement and pension certificate, valid from August 1, 2024.

Decisions of the Swiss Federal Supreme Court (CW 30 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 22 - 28, 2024.

Switzerland's participation in the G20 finance ministers' meeting in Rio de Janeiro

On July 25 and 26, 2024, a delegation from Switzerland took part in the meeting of G20 finance ministers and central bank governors in Rio de Janeiro. The topics discussed at the meeting included international tax issues.
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