FTA updates the article "Sources and literature" from the tax information dossier
On November 19, 2019, the documentation and tax information team of the Federal Tax Administration (FTA) updated the article "Sources and literature" from the tax information dossier.
Implementation of the STAF: ordinances enter into force on January 1, 2020
At its meeting on November 13, 2019, the Federal Council approved three ordinances to the Federal Act on Tax Reform and AHV Financing (TRAF). These amendments relating to the tax section will enter into force on January 1, 2020.
Zurich shows more flexibility for start-ups
On November 5, 2019, the Department of Finance and the Department of Economic Affairs of the Canton of Zurich published a joint press release stating that there should be no tax obstacles to an agreed change in the shareholding structure of founding shareholders.
FTA orientates on legislative and regulatory projects 2020-2022
On 4 November 2019, the Federal Tax Administration (FTA) published an overview of federal legislative and regulatory projects for the years 2020 - 2022.
OECD publishes consultation document on the introduction of a global minimum tax on profits
As part of its project on the taxation of the digital economy, the Organisation for Economic Cooperation and Development (OECD) published the consultation document on the introduction of a global minimum tax on profits ("Global anti-Base Erosion" or "GloBE") on 8 November 2019.
Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (4 November 2019)
On 4 November 2019, the Federal Tax Administration (FTA) published updates to the price lists (ICTax) for Direct Federal Tax and the lists of free shares 2017, 2018 and 2019.
FTA publishes tax statistics 2016
The Federal Tax Administration (FTA) published the tax statistics for individuals and legal entities for 2016 on November 1, 2019
FTA publishes circular "Interest rates in the area of direct federal tax for the calendar year 2020 / Maximum deductions pillar 3a in the tax year 2020"
On October 22, 2019, the Federal Tax Administration (FTA) published the circular "Interest rates in the area of direct federal tax for the calendar year 2020 / maximum deductions pillar 3a in the tax year 2020".
Selected parliamentary business in the area of taxation at federal level (October 17, 2019)
The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary transactions in the tax area at federal level.
OECD publishes proposal on taxation of multinational companies
On October 9, 2019, the Organization for Economic Co-operation and Development (OECD) published a proposal to ensure that large and highly profitable multinational companies, in particular IT companies, pay taxes (see also the report in the NZZ of October 9, 2019).
Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (7 October 2019)
On 7 October 2019, the Federal Tax Administration (FTA) published updates to the price lists (ICTax) for Direct Federal Tax and the lists of free shares 2017, 2018 and 2019.
FDK takes a position on the Federal Act on Electronic Procedures in Tax Matters
On September 27, 2019, the Conference of Cantonal Finance Directors (FDK) issued its position on the Federal Act on Electronic Procedures in the Tax Area (see our article from June 22, 2019).
Adjustment of the rate lists for direct federal tax 2017, 2018 and 2019 (September 9, 2019)
On September 9, 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to direct federal tax and the 2017, 2018 and 2019 bonus share lists.
Adoption of tax proposal 17 in the canton of Zurich
After the "Federal Act on Tax Reform and AHV Financing" (TRAF) was approved by the people and cantons at a federal level with around 66% (see our article from May 19, 2019), the cantonal bill was also approved with around 56%.
Tax information on STAF published
The Documentation and Tax Information team, in collaboration with the Tax Policy Department, has prepared an article entitled "Federal Act on Tax Reform and AHV Financing" (STAF) for the Tax Information dossier.
FTA publishes working paper on crypto currencies and ICOs/ITOs
The emergence and proliferation of crypto currencies have raised various questions about the tax treatment of these book-entry securities. The Federal Tax Administration (FTA) has published a working paper outlining the practice developed to date (as at the end of May 2019).
Adjustment of the price lists regarding the Direct Federal Tax 2017, 2018 and 2019 (12 August 2019)
On 12 August 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to the Direct Federal Tax and the lists of free shares 2017, 2018 and 2019.
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 9 August 2019, the Federal Tax Administration (FTA) updated the lists of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
Selected parliamentary business in tax matters at federal level (8 July 2019)
On 8 July 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Tax burden in Switzerland 2018 (cantonal capitals)
The Federal Tax Administration (FTA) has calculated and published the tax burden in the cantons and municipalities for the year 2018.
Kreisschreiben: Tax treatment of syndicated loans, promissory note loans, bills of exchange and sub-participations
On 24 July 2019, the Swiss Federal Tax Administration (FTA) published a circular concerning the tax treatment of syndicated loans, promissory note loans, bills of exchange and sub-participations.
Judgment of the Federal Supreme Court of 26 July 2019 (2C_653/2018): Administrative assistance to France on the identity of UBS clients
The Swiss Federal Tax Administration (FTA) may provide France with information on the identity of UBS clients presumed to be taxable in France.
Circular letter: Bonds
On July 25, 2019, the Federal Tax Administration (FTA) published a circular regarding the tax treatment of bonds
FTA updates statistics on the capital contribution principle
The statistics on the capital contribution principle (capital contributions, repayments and other changes) have been updated by the Federal Tax Administration (FTA).
Adjustment of the rate lists for direct federal tax 2017, 2018 and 2019 (July 15, 2019)
On July 15, 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) relating to direct federal tax and the 2017, 2018 and 2019 bonus share lists.
