FTA publishes activity report 2023

The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.

Decisions of the Swiss Federal Supreme Court (CW 14 - 2024)

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

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

On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Tax information dossier: Update of the article "Taxation of legal entities"

On April 4, 2024, the Federal Tax Administration (FTA) updated the article "Taxation of legal entities" from the tax information dossier.

Decisions of the Swiss Federal Supreme Court (CW 13 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between March 25 - 31, 2024.

Decisions of the Swiss Federal Supreme Court (CW 12 - 2024)

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

FTA updates the "Cantonal Gazettes" publication

The FTA updated the publication "Kantonsblätter" on March 18, 2023.

Decisions of the Swiss Federal Supreme Court (CW 11 - 2024)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 11 - 17 March 2024.

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.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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