taxlawblog.ch Your blog on Swiss tax law

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

On January 7, 2025, the FTA published exchange rates for the calendar year 2024 and as at December 31, 2024 for companies with capital denominated in functional foreign currency.

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.

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 23 - 31, 2024.

The tax documentation team has published the "tax folders" for the 2024 tax period.

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

On December 9, 2024, the FTA published a communication following the recent case law on the profit tax treatment of treasury shares.

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

On November 27, 2024, the Federal Council adopted the dispatch on extending loss offsetting from seven to ten years.

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 18 - 24, 2024.

On 20.11.2024, the Federal Council decided to amend the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance) due to the entry into force of the international supplementary tax (Income Inclusion Rule, IIR). This international supplementary tax extends the Swiss supplementary tax already introduced in 2024.

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.