taxlawblog.ch Your blog on Swiss tax law

On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

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.

On December 22, 2023, the Federal Council decided to levy the supplementary tax in Switzerland from January 1, 2024.

The tax documentation team has published the "tax folders" for the 2023 tax period.

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 18 - 31, 2023.

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 4 - 10, 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.

The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.

The FTA published the 2020 tax statistics on November 16, 2023.

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

On October 19, 2023, the FTA updated the article "Cryptocurrency" from the Tax Information Dossier.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 12, 2023.

According to the FDF, it is important to wait with the implementation of the referred motion 18.3718 (calculation of the participation deduction) due to the changed initial situation with the OECD minimum tax.

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 4 - 17, 2023.

The Federal Department of Finance is adjusting the refund and default interest rates for federal taxes and levies to the increased interest rate level. From 2024, an interest rate of 4.75 percent will apply in the case of arrears and for refunds. The interest rate on voluntary advance payments is now 1.25 percent.

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 21 - 27, 2023.

On August 8, 2023, the FDF published the first report on the expected impact of the implementation of the OECD minimum tax on the individual cantons as well as the planned measures of the individual cantons as of May 31, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 24 - 30, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 10 - 23, 2023.

On July 13, 2023, SIF published the Outcome Statement of the OECD/G20 Inclusive Framework for implementing the remaining elements of the two-pillar solution to address the fiscal challenges arising from the digitalization of the economy.

According to the parliament, the loss offset period for companies is to be extended from seven to ten years. This is intended to enable companies affected by the Corona pandemic in particular to recover better. The Federal Council has drawn up the legal amendments for this and opened the consultation process at its meeting on June 28, 2023.

On June 19, 2023, the brochure "The Swiss Tax System" was updated. It provides an overview of taxes at the federal, cantonal and municipal levels and addresses cantonal peculiarities.

On June 13, 2023, the FTA updated the article "Cold Progression" from the Tax Information Dossier.

Overview of tax law decisions of the Swiss Federal Supreme Court published between June 5 - 11, 2023.