The steering committee adopts its recommendations on the tax bill 17
On 1 June 2017, the steering body consisting of the Confederation and the cantons approved its recommendations for a balanced tax proposal 17 (formerly Corporate Tax Reform III) for submission to the Federal Council.
National Council rejects a motion concerning the domicile taxation of retired customs and border guard staff resident in the Principality of Liechtenstein
At its meeting on 31 May 2017, the National Council, as the first Council to deal with the matter, rejects a motion concerning the taxation of the domicile of retired customs and border guard staff resident in the Principality of Liechtenstein.
Zurich: Electronic tax exit reports (pilot project)
The project "Steuerliche Wegzugsmeldungen CHM-ZH" (tax exit reports CHM-ZH) is entering the practical test phase. From 1 June 2017, the Zurich pilot communities will receive productive electronic departure notifications.
Council of States is in favour of taxing winnings from money games
In its session of 29 May 2017, the Council of States (contrary to the National Council) spoke out in favour of taxing winnings from money games in excess of one million francs.
Lucerne: Increase of the state tax rate for 2017 to 1.70 units was rejected
With 54.34% (provisional final result) on 21 March 2017, the voters in the Canton of Lucerne rejected an increase in the state tax rate for 2017 to 1.70 units.
Schaffhausen: Partial taxation of dividends will not be lifted
With a yes vote of 41.9%, a popular initiative entitled "No tax gifts for major shareholders" was rejected, which provided for the abolition of partial taxation of dividends in the canton of Schaffhausen.
Adjustments to the price lists regarding the direct federal tax 2016 (11 May 2017)
On 11 May 2017, the Federal Tax Administration (FTA) published various adjustments to the price lists (ICTax) concerning the Direct Federal Tax 2016.
Council of the Canton of Basel-Stadt submits a proposal for a procedure for deducting taxes from salaries
The Government Council of Basel-Stadt submits to the Grand Council of the Canton of Basel-Stadt a proposal for the partial revision of the Tax Act in order to introduce a procedure for the direct deduction of taxes from wages at cantonal level. The proposal is the subject of political debate.
Tax deductibility of early repayment penalty in the event of mortgage dissolution
On 28 April 2017, the Swiss Federal Supreme Court published two decisions scheduled for official publication as well as a media release concerning the deductibility of the early repayment penalty in the event of mortgage dissolution.
Adjustments to the price lists relating to direct federal tax 2016 (27 April 2017)
On 27 April 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Representations of the FDK and the municipal level confirm the necessity of the tax proposal 17
The members of the Conference of Cantonal Finance Directors (FDK) and delegations of the Swiss Association of Municipalities (SGV), the Swiss Association of Cities and Towns (SSV) and the Conference of Municipal Finance Directors (KSFD) held an informal exchange of views on the key parameters of the tax proposal 17 (SV17) and agree on the necessity and objectives of the project, which as an overall package is to be driven forward rapidly.
Canton of Zug plans moderate tax increase
The cantonal government of Zug is planning a moderate tax increase to generate additional revenue of around CHF 50 million in order to ease the burden on the state budget.
Hearings on tax submission 17 (first round completed)
On 10 April 2017, the steering body consisting of the Confederation and the cantons concluded a first round of hearings with the political parties, the cities, the municipalities, the churches and the business community on Tax Bill 17 (formerly Corporate Tax Reform III). There is a broad consensus on the need and objectives of this project.
Adjustments to the price lists relating to direct federal tax 2016 (6 April 2017)
On 6 April 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Federal Council opens consultation procedure for higher deductions from costs of third degree childcare
On 5 April 2017, the Federal Council opened the consultation procedure on the tax treatment of third childcare costs. According to this, third-childcare costs should be more tax-deductible. In the case of direct federal tax, a maximum of CHF 25,000 should be allowed for deduction, while the cantons are obliged to grant a deduction of at least CHF 10,000.
Italian tax authorities publish resolution on taxation of cross-border commuters
On 28 March 2017, the Italian tax authorities published a decision clarifying the taxation of cross-border commuters within the meaning of the cross-border commuter agreement between Switzerland and Italy.
Adjustments to the price lists relating to direct federal tax 2016 (23 March 2017)
On 23 March 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
FTA Circular on printed matter Direct federal tax, flat-rate tax credit and additional tax retention USA for the 2017 tax period
The Swiss Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning the direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2017 tax period for the attention of the cantonal administrations for the direct federal tax and the central withholding tax authorities of the cantons.
Overview of amendments to laws and ordinances in tax law as of 1 January 2017
The Federal Tax Administration (FTA) has published an updated list of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
FTA publishes adjustments to the price lists regarding direct federal tax 2016
On 8 March 2017, the Swiss Federal Tax Administration (FTA) published various adjustments to the share price lists (ICTax) regarding the Federal Direct Tax 2016.
Guest article: Switzerland's mediation talent is the key to a new corporate tax reform
After a long political process and a fiercely contested vote, the Swiss people rejected the proposal for Corporate Tax Reform III (USR III) at the ballot box on 12 February 2017. The main thrust of the proposal was on the one hand the abolition of the special regimes for companies (mixed company, holding company, principal company, finance branch), the introduction of new regulations in the field of research and development and the deduction of interest on equity capital with the aim of maintaining Switzerland's attractiveness as a business location despite the abolition of the special regimes.
Tax proposal 17 for maintaining tax competitiveness (new edition of USR III)
The Federal Department of Finance (FDF) is pressing ahead with work on a new edition of the Corporate Tax Reform III (USR III) entitled Tax Submission 17 (SV17).
Council of States approves adjustments to the taxation of commissions for real estate brokering in intercantonal relations
At its meeting on 28 February 2017, the Council of States approved the adjustments to the taxation of commissions for real estate brokering on an intercantonal basis. This allows income from the brokerage of real estate to be taxed in the canton of residence of the natural person or in the canton of domicile of the legal person. Taxation in the canton in which the brokered property is located should only be permitted in exceptional cases in international proportion.
Council of States rejects promotion of energy renovation
At its meeting on 28 February 2017, the Council of States rejected two motions and two professional initiatives for the creation of tax incentives for comprehensive energy-efficiency improvements.
National Council advocates elimination of excessive administrative burden on owners of company vehicles (Fabi)
At its meeting on 27 February 2017, the National Council approved (with certain amendments) a motion to reject the administrative practice of the Swiss Federal Tax Administration (FTA) envisaged from 2016 in connection with the adoption of the bill on the financing and expansion of railway infrastructure (Fabi), which would lead to additional income taxation for employed persons with a business vehicle.
