Dossier on tax information "Cryptocurrency" published

The FTA has published a new article "Cryptocurrency" for the tax information dossier.

FTA publishes tax folder for 2021

The Federal Tax Administration (FTA) posted the tax folders for the 2021 tax period on 29 December 2021.

FTA publishes updated working paper on cryptocurrencies and ICOs/ITOs

The FTA has updated its working paper on cryptocurrencies and initial coin/token offerings (ICOs/ITOs) as a subject of wealth, income and profit tax, withholding tax and stamp duties. It reflects the state of practice as of the end of 2020.

Decisions of the Administrative Court ZH (November 2021)

Overview of the tax law decisions of the Zurich Administrative Court published in November 2021.

FTA publishes legislative and ordinance amendments 2022-2024

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.

Dossier on tax information "Reference procedure for direct taxes" updated

The article "Reference procedure for direct taxes" from the dossier Tax Information has been updated.

Decisions of the Swiss Federal Supreme Court (CW 46 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 15 - 21 November 2021.

Federal Council responds to various tax proposals

At its meeting on 17 November, the Federal Council responded to various tax proposals.

Decisions of the Swiss Federal Supreme Court (CW 45 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 8 - 14 November 2021.

FTA publishes tax statistics for individuals and legal entities 2018

On 8 November, the FTA published the 2018 tax statistics.

Federal law on electronic procedures in the tax area enters into force in a staggered manner

The Federal Act on Electronic Procedures in Tax Matters regulates electronic procedures in all tax areas. For its implementation, the Federal Council decided in November on a staggered entry into force.

FTA goes live with new website

The FTA launched its new website on 2 November 2021.

Decisions of the Administrative Court ZH (October 2021)

Overview of the tax law decisions of the Zurich Administrative Court published in October.

Adaptation of the leaflet of the cantonal tax office on the taxation of banks and securities houses

The Zurich Cantonal Tax Office has published an updated leaflet on the taxation of banks and securities houses (ZStB No. 64.2).

Decisions of the Administrative Court ZH (August and September 2021)

Overview of the tax law decisions of the Zurich Administrative Court published in August and September 2021.

Decisions of the Swiss Federal Supreme Court (CW 37 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 13 - 19 September 2021.

Dossier Tax Information "Subjective Tax Liability" updated

The article "Subjective tax liability" was updated on 10 September 2021. It explains the differences between unlimited and limited tax liability of legal entities and individuals at cantonal and federal level.

Decisions of the Swiss Federal Supreme Court (CW 34 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 August 2021.

Updating of the publication "Tax folder" (August 2021)

The FTA has published four new tax folders for legal entities, which provide an overview of the cantonal implementations of individual measures introduced under the STAF.

Overview of amendments to laws and ordinances with entry into force in the years 2022-2024 (July 2021)

The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances that will come into force in 2022-2024.

Decisions of the Swiss Federal Supreme Court (CW 29 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 19 - 25 July 2021.

Decisions of the Swiss Federal Supreme Court (CW 28 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 July 2021.

Switzerland takes over the chairmanship of the Organisation of European Tax Administrations

On 1 July 2021, the Intra-European Organisation of Tax Administrations (IOTA) will confer the presidency on Switzerland for the 2021/2022 term of office. Switzerland will be represented by Marc Bugnon, Deputy Director of the Federal Tax Administration.

Switzerland joins the benchmarks on international corporate taxation subject to conditions

On 1 July 2021, the Inclusive Framework of the OECD with 139 member countries published key values for the future taxation of large, internationally active companies. Switzerland endorses these, but maintains its reservations and conditions.

FTA publishes tax statistics for 2020

On 2 July 2021, the FTA published the 2020 tax statistics, which provide information on the tax revenues and statistical evaluations of individuals and legal entities in Switzerland.
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