taxlawblog.ch Your blog on Swiss tax law

Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.

The article "Time-based assessment of taxes" from the tax information dossier has been updated.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 28 and November 3, 2024.

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

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

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

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

On October 10, 2024, the FTA published the updated circular no. 6a regarding "Hidden equity".

In its ruling 9C_37/2023 of June 11, 2024 (see our article), the Federal Supreme Court addressed, among other things, the question of whether or not the tax expense should be taken into account in the cost base when applying the cost-plus method in the context of Art. 58 para. 3 DBG.

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

Overview of the tax rulings of the Swiss Federal Supreme Court published between September 16 - 22, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between September 16 - 22, 2024.

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

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

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

At its meeting on September 4, 2024, the Federal Council decided to bring the Income Inclusion Rule (IIR) into force on January 1, 2025. In addition to the QDMTT, which was already introduced on January 1, 2024, this rule is intended to ensure that tax revenue remains in Switzerland.

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.

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

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

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

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.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 15 - 21, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 8 - 14, 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between July 1 - 7, 2024.

On June 25, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level.