Decisions of the Swiss Federal Supreme Court (CW 3 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 January 2021.

FTA updates the publication "Tax burden in an international comparison".

On 22 January 2021, the Federal Tax Administration (FTA) updated the publication "Tax burden in international comparison" and made the 2020 version available.

Decisions of the Swiss Federal Supreme Court (CW 52-53 - 2020)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks of 21 - 31 December 2020.

Circulars No. 9 and No. 16 of the FTA repealed

Circular No. 16 concerning "Inadmissibility of the tax deduction of bribes" and concerning "Evidence of business-related expenses in foreign-foreign transactions" were both repealed and replaced by Circular No. 50.

FTA updates dossier on tax information "Main features of the Swiss tax system".

On 17 December 2020, the FTA updated the article "Main features of the Swiss tax system" from the Tax Information dossier.

Memorandum of Understanding with the Philippines

The State Secretariat for International Financial Matters SIF has concluded a mutual agreement with the Philippines on the recognition and provision of Philippine tax residency certificates. This agreement will enter into force on 10 December 2020.

FTA publishes Circular "Changes in the Cantonal Supervision Division as of 1 January 2021" (2-188-DV-2020-d)

The FTA has published the circular "Mutations in the Cantonal Supervision Division as of 1 January 2021".

FTA publishes report "Development of the corporate tax burden in Switzerland from 2003 to 2020: Analysis at the municipal level".

The FTA has published the report "Development of the corporate tax burden in Switzerland from 2003 to 2020: Analysis at the municipal level".

Canton of Zurich: Tax segregation of companies with foreign permanent establishments

The Zurich Cantonal Tax Office has published information on the new cantonal segregation rules for foreign permanent establishments.

Decisions of the Swiss Federal Court (CW 49 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 30 November 2020 - 6 December 2020.

Decisions of the Swiss Federal Court (CW 47 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 November 2020.

Entry into force of changes in tax laws and regulations and summary tables for the years 2021-2023

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

Decisions of the Swiss Federal Court (CW 46 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 9 - 15 November 2020.

Zurich publishes various newsletters on the STAF and the shareholding withdrawal

This week, the cantonal tax office in Zurich published information sheets on the patent box, forms for calculating STAF reductions and an information sheet on the participation deduction.

Decisions of the Administrative Court ZH (September/October 2020)

Overview of the tax law decisions of the Zurich Administrative Court published in September/October 2020.

FTA publishes tax statistics on natural and legal persons 2017

On 30 October 2020 the FTA published the 2017 tax statistics.

Decisions of the Swiss Federal Court (CW 43 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 19 - 25 October 2020.

Canton of Zurich: New information sheet on the additional deduction for research and development expenses

On 25 September 2020, the cantonal tax office in Zurich published a new information sheet on the additional deduction for research and development expenses.

Decisions of the Swiss Federal Court (CW 38 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 14 - 20 September 2020.

Decisions of the Swiss Federal Court (CW 37 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 September 2020.

Updated overview of changes to laws and regulations that come into force in the years 2021-2023

The Federal Tax Administration (FTA) has updated the list of changes to laws and ordinances on direct federal tax, value added tax, withholding tax and stamp duties.

Tax policy agenda: First meeting of the "Expert Group on Switzerland as a Tax Location

On behalf of Finance Minister Ueli Maurer, a tax policy agenda is to be adopted by the end of 2020.

Decisions of the Tax Appeal Court ZH (July/August 2020)

Overview of the tax law decisions of the Zurich Tax Appeal Court published in July/August 2020.

Federal Council comments on various motions, postulates and interpellations

In the course of August 2020, the Federal Council commented on various motions, postulates and interpellations (tax amnesty, micro-tax, VAT, etc.).

Decisions of the Swiss Federal Court (CW 33/34 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks from 10 - 23 August 2020.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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