New webpage on the FTA website on the subject of transfer pricing

The FTA has launched a new website on the subject of transfer pricing.

OECD publishes report on Amount B of Pillar I

On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.

Delivery at weekends and on public holidays with "A Mail Plus": deadline to start later

At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.

Future-oriented strengthening of Zurich as a foundation location

The canton of Zurich is strengthening Zurich as a foundation location: the tax office is adapting its practice on tax exemption for charitable foundations. In doing so, the canton is implementing a key measure of the initiative to strengthen Zurich as a foundation location and is improving the framework conditions for a modern and effective foundation system.

FFA - Tax utilization of natural persons and legal entities increases slightly in 2024

For the first time, the tax utilization index distinguishes between natural persons and legal entities.

Decisions of the Swiss Federal Supreme Court (CW 5 - 2024)

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

Entry into force of amendments to laws and ordinances in tax law for the years 2024-2028

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

Tax information dossier: FTA publishes article "Transfer pricing"

Together with the SSK, the FTA has prepared a new article "Transfer pricing" for the tax information dossier and published it on January 23, 2024.

Selected parliamentary business in the area of taxation at federal level (January 2024)

On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

FTA - Imputed interest rate on the security equity

The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.

Introduction of the OECD/G20 minimum taxation on January 1, 2024

On December 22, 2023, the Federal Council decided to levy the supplementary tax in Switzerland from January 1, 2024.

Tax folder 2023

The tax documentation team has published the "tax folders" for the 2023 tax period.

Decisions of the Swiss Federal Supreme Court (CW 51 and 52 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 18 - 31, 2023.

Decisions of the Swiss Federal Supreme Court (CW 49 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 4 - 10, 2023.

FTA publishes legislative and ordinance amendments 2024-2027 (as at December 2023)

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.

FTA publishes circular no. 50a: Inadmissibility of the tax deduction of bribes

The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.

FTA publishes tax statistics for natural persons and legal entities 2020

The FTA published the 2020 tax statistics on November 16, 2023.

Decisions of the Swiss Federal Supreme Court (CW 43 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 23 - 29, 2023.

Dossier Tax Information: Update of the article "Cryptocurrency

On October 19, 2023, the FTA updated the article "Cryptocurrency" from the Tax Information Dossier.

Selected parliamentary business in the tax area at the federal level (October 2023).

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 12, 2023.

Review of tax relief in the Group delayed

According to the FDF, it is important to wait with the implementation of the referred motion 18.3718 (calculation of the participation deduction) due to the changed initial situation with the OECD minimum tax.

Decisions of the Swiss Federal Supreme Court (CW 36/37 - 2023

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 4 - 17, 2023.

FTA publishes interest rates for direct federal tax 2024

The Federal Department of Finance is adjusting the refund and default interest rates for federal taxes and levies to the increased interest rate level. From 2024, an interest rate of 4.75 percent will apply in the case of arrears and for refunds. The interest rate on voluntary advance payments is now 1.25 percent.

Decisions of the Swiss Federal Supreme Court (CW 35 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.

Decisions of the Swiss Federal Supreme Court (CW 34 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 21 - 27, 2023.
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The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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