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The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

In the case of postal items that trigger a deadline and are delivered at the weekend, the deadline should only begin to run on the following working day. This principle already applies in civil procedure law and is now to be applied to all federal law.

According to a statement issued by the Federal Finance Administration (FFA) on February 4, 2025, the average direct taxes levied by the cantons and municipalities in Switzerland are almost one-fifth of the income of natural persons. The tax burden on the profits of legal entities is slightly less than a tenth.

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 27 and February 2, 2025.

On January 27, 2025, the FTA updated the figures on capital contributions, repayments and other changes.

The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.

On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".

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.