taxlawblog.ch Your blog on Swiss tax law

On June 18, 2023, the electorate will vote on the necessary constitutional amendment in connection with the OECD/G20 reform on minimum taxation for large internationally active corporate groups in Switzerland. At the media conference on April 24, 2023, Federal Councillor Karin Keller-Sutter, presented the arguments in favor of accepting the bill.

Overview of tax law decisions of the Swiss Federal Supreme Court published between April 3 - 16, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between April 3 - 16, 2023.

The FTA has updated the publication "Kantonsblätter" on March 27, 2023. The 26 cantonal gazettes provide an overview of special tax features and the associated cantonal legal regulations.

The FTA published its 2022 activity report on March 28, 2023, and recorded tax revenues of 57.3 billion Swiss francs (+1 billion compared to the previous year) and made more requests for administrative assistance than ever before.

Overview of tax law decisions of the Swiss Federal Supreme Court published between March 20 - 26, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between March 13 - 19, 2023.

On February 16, 2023, the FTA updated the figures on capital contributions, repayments, and other changes.

The Federal Tax Administration (FTA) has updated the list of legislative and ordinance amendments 2024-2026 in the area of direct federal tax, value added tax, withholding tax and stamp duties.

Overview of tax law decisions of the Swiss Federal Supreme Court published between January 30 - February 5, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between January 23 - 29, 2023.

On January 4, 2023, the FTA announced that the imputed interest rate on the security equity for tax year 2023 is 1.565%.

Overview of tax law decisions of the Swiss Federal Supreme Court published between December 19 - 25, 2022.

The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.

The Federal Tax Administration (FTA) published the tax folders for the 2022 tax period on December 19, 2022.

Overview of tax law decisions of the Swiss Federal Supreme Court published between November 28 - December 4, 2022.

Overview of tax law decisions of the Swiss Federal Supreme Court published between November 21 - 27, 2022.

At its meeting on November 23, 2022, the Federal Council adopted a report on the taxation of business vehicles with electric drives. It recommends retaining a uniform flat rate for the private use of business vehicles and refraining from a reduced tax base for electric vehicles.

Overview of tax law decisions of the Swiss Federal Supreme Court published between November 14 - 20, 2022.

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.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 31 - November 6, 2022.

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle.

On November 3, 2022, the FTA published the 2019 tax statistics.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 24 - 30, 2022.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 10 - 16, 2022.