taxlawblog.ch Your blog on Swiss tax law

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.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 9 - 15 May 2022.

On 26 April 2022, the SSK published its analysis on the effects of teleworking on the intercantonal tax differentiation of companies.

The FTA published the statistics on federal fiscal revenues on 25 April 2022.

On 21 April 2022, the FTA published a new tax folder on the topic of "Tax relief for newly opened companies of legal entities".

The FTA published the 2021 activity report on 12 April 2022.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 28 March - 3 April 2022.

Overview of the tax law decisions of the Zurich Administrative Court published in February and March 2022.

Overview of the tax law decisions of the Zurich Tax Appeals Court published in February and March 2022.

On 21 March 2022, the FTA updated the cantonal gazettes.

The FTA has updated the article "Difference between taxes and other public charges" for the tax information dossier.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 7 - 13 March 2022.

On 11 March 2022, the Federal Council decided that the OECD/G20 project on the taxation of the digital economy in Switzerland should be implemented in stages with a constitutional norm and transitional provisions. The corresponding consultation will last until 20 April 2022.

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

The FTA has updated the article "Church tax" for the tax information dossier.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 31 January - 6 February 2022.

Overview of the tax law decisions of the Zurich Administrative Court published in December 2021 and January 2022.

The new circular no. 5a on tax-neutral reorganisations was published on 1 February 2022.

The FTA has published the list of pending legislative and ordinance amendments for direct federal tax, VAT, withholding tax and stamp duties 2023-2025.

On 27 January 2022, the FTA updated the circular on the tax-recognised interest rates in Swiss francs, and on 28 January 2022, the circular on the recognised interest rates 2022 in foreign currencies.

On 13 January 2022, the Federal Council announced that it would like to implement the agreed minimum tax for certain companies with a constitutional amendment. A temporary ordinance is to ensure that this can come into force on 01 January 2024. Subsequently, the law will be enacted through the ordinary legislative process.

The Federal Finance Administration (FFA) published the Tax Utilisation Index 2022 on 6 January 2022.

On 6 January 2022, the FTA announced that the imputed interest rate on the security capital pursuant to Art. 25abis para. 4 sentence 1 StHG, which corresponds to the yield on 10-year federal bonds on the last trading day of the calendar year preceding the start of the tax period, will continue to be 0% for the 2022 tax year due to the negative yield.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 20 - 31 December 2021.

On 21 December 2021, the FTA announced that Switzerland must make great efforts to maintain its attractiveness as a business location.