taxlawblog.ch Your blog on Swiss tax law

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

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

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

The article "Tax rate and tax rate" from the Tax Information dossier has been updated to 1 January 2021.

The Federal Tax Administration (FTA) has updated the lists of legislative and ordinance amendments relating to direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments in which the FTA is significantly involved or for whose implementation it is responsible.

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

At its meeting on 24 February 2021, the Federal Council opened the consultation on the Federal Act on the Tonnage Tax on Sea-going Ships. An introduction in Swiss tax law would be a targeted means of ensuring the competitiveness of Switzerland as a business location in the area of maritime shipping companies.

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

The group of experts on Switzerland as a tax location, which is made up of various representatives of the Confederation, the cantons and the business community, has formulated 16 fields of action in which it sees potential for tax improvements in Switzerland.

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

The Swiss Federal Tax Administration (FTA) has published the tax-approved interest rates for advances or loans in Swiss francs and foreign currencies for 2021.

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

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

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

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deduction of bribes" and concerning "Evidence of business-related expenses in foreign-foreign transactions" were both repealed and replaced by Circular No. 50.

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

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.

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

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

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

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

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

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.

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

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.