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On June 17, 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.

The article "Time-based assessment of taxes" from the tax information dossier has been updated.

The Federal Council wants to waive the obligation to sign the electronically submitted tax return.

The Federal Tax Administration (FTA) has published the statistics on the capital contribution principle (capital contributions, repayments and other changes).

On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.

On 29 May 2019, the Federal Council approved a report drawn up on behalf of the National Council, which identifies five options for approximating the taxation of property gains in a legally neutral manner.

On 21 May 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) for direct federal tax and the lists of free shares for 2017, 2018 and 2019.

As part of the implementation of the STAF, the Federal Tax Administration (FTATA) will no longer apply the federal practices for principal companies and Swiss Finance Branches from 1 January 2020.

Following the rejection of Corporate Tax Reform III (USR III) in February 2017 (see our article of 12 February 2017), the Swiss voters voted on the tax reform and AHV financing (STAF). The bill was accepted by the people and the cantons with about 66% (cf. preliminary official final results).

On 8 May 2019, the Federal Tax Administration (FTA) updated the list of federal laws and ordinances with effect from 2019 as well as the list of other legislative and ordinance projects 2020-2022 concerning direct federal tax, value added tax, withholding tax and stamp duties.

On 29 April 2019, the Federal Tax Administration (FTA) published details of the Code of Conduct on the provision of legal information and rulings in the areas of value-added tax and business taxation for radio and television as well as advance tax assessments (tax rulings) for the areas of direct federal tax, withholding tax and stamp duties.

On 10 April 2019, the Federal Council sent the ordinances on the implementation of the STAF (tax reform and AHV financing) for consultation.

On 5 April 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.

On 27 March 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) for direct federal tax and the lists of free shares for 2017 and 2018.

The Finance Commission of the National Council (FK-NR) has submitted a parliamentary initiative in which it decides to adapt the legal regulation in the DBG in such a way that the auditing and supervisory competencies in the DBG are strengthened.

The Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2019 tax period for the attention of the cantonal administrations for direct federal tax and the central withholding tax authorities of the cantons.

On 11 March 2019, the Federal Tax Administration (FTA) published an adjustment to the price lists (ICTax) concerning the Direct Federal Tax 2018.

On 25 February 2019, the Federal Tax Administration (FTA) published adjustments to the price lists (ICTax) and the lists of free shares 2017 and 2018 concerning direct federal tax.

In the view of the Federal Council, the bill offers a balanced solution to two pressing problems. It secures jobs and tax revenues and at the same time strengthens the AHV. The Federal Council therefore recommends that the Federal Tax Reform and OASI Financing Act (STAF, formerly SV17) be adopted.

On 11 February 2019, the Federal Tax Administration (FTA) published an adjustment to the price list (ICTax) for the Direct Federal Tax 2018.

The referendum against the Federal Act on Tax Reform and AHV Financing (STAF, formerly SV17) has been formally held. The STAF will therefore be put to the vote on 19 May 2019.

The Federal Tax Administration (FTA) has published the capital contributions, repayments and other changes in connection with the capital contribution principle.

The State Secretariat for International Financial Matters (SIF) has updated the overviews on the contractual limitations of foreign taxes, on the tax relief for Swiss dividends and interest and on the countries whose agreements contain abuse provisions.

On 31 January 2019 and 1 February 2019, the Swiss Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for the year 2019.

The State Secretariat for International Financial Matters (SIF) updated its position on the taxation of the digital economy on 15 January 2019 (see our contribution of 11 March 2018).