Decisions of the Swiss Federal Court (CW 13 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 23 - 29 March 2020.

FTA publishes measures and circulars due to coronavirus

On 26 March 2020, the Federal Tax Administration (FTA) published measures due to the coronavirus, referring to the package of measures adopted by the Federal Council. On 24 March 2020, it also issued a corresponding circular concerning payment facilities for direct federal tax.

Decisions of the Swiss Federal Court (CW 12 - 2020 )

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

ESTV and various cantons react to coronavirus

The FTA informs that in the event of a telephone line overload, the e-mail channel should be used first (contact FTA), as this type of communication can be handled more quickly.

Federal Council approves coronavirus package

At its meeting on 20 March 2020, the Federal Council approved various measures to cushion the economic consequences of the coronavirus.

Decisions of the Swiss Federal Court (CW 11 - 2020 )

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

Decisions of the Swiss Federal Court (CW 10 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 March 2020.

Federal Council has adopted a dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly

At its meeting on 6 March 2020, the Federal Council adopted the dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly" (unofficially "99% initiative").

Decisions of the Swiss Federal Court (CW 9 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 February - 1 March 2020.

Surplus in the federal budget 2019

The federal budget ends the year 2019 with a high ordinary surplus of CHF 3.1 billion.

Decisions of the Swiss Federal Court (CW 8 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 17 - 23 February 2020.

Decisions of the Swiss Federal Court (CW 7 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 10 - 16 February 2020.

Decisions of the Swiss Federal Court (CW 6 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 3 - 9 February 2020.

Tax-relevant votes of 9 February 2020

Tax-relevant voting results of 9 February 2020.

Circular letter 34 of the Swiss Tax Conference (SSK)

On 15 January 2020, the Swiss Tax Conference (SSK) published Circular Letter 34 on the "Intercantonal tax separation of companies claiming the deductions provided for in the STAF".

Overview of the changes in laws and ordinances with entry into force in the years 2021-2023

The Swiss Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with effect from 2021-2023.

Tax-deductible interest rates 2020 for advances or loans in Swiss francs and foreign currencies

On 3 February 2020 and 4 February 2020, the Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for 2020.

FTA publishes Circular Letters 22a and 23a regarding the partial taxation of income from investments held as private and business assets

On 31 January 2020, the Federal Tax Administration (FTA) published Circular Letters No. 22a "Partial Taxation of Income from Participations as Part of Private Assets and Restriction of Debt Interest Deduction" and No. 23a "Partial Taxation of Income from Participations as Part of Business Assets and Participations Declared as Business Assets".

OECD publishes statement on taxation of multinational companies

On 31 January 2020, the Organisation for Economic Cooperation and Development (OECD) published a statement on taxation of multinational (digital) companies, according to which an agreement should be in place by the end of 2020 (see also our contributions of 12.10.2019 and 09.11.2019).

FTA updates the article "Cold progression" from the tax information dossier

On 28 January 2020, the Federal Tax Administration (FTA) updated the article "Cold progression from the tax information dossier.

Decisions of the Swiss Federal Court (CW 4 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 20 - 26 January 2020.

The FTA has updated the statistics on the capital contribution principle

The FTA has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes).

Reduced job losses thanks to tax breaks

Tax relief under regional policy has slightly mitigated job losses in the industrial sector in structurally weak areas.

Advisory Council on the Future of the Financial Centre submits a strategic roadmap for financial market policy to the Federal Council

In its last year of work, 2019, the Advisory Council on the Future of the Financial Centre carried out an analysis of the entire financial market policy in order to submit a roadmap to the Federal Council for the strategic priorities of the coming years.

SIF updates list of DTAs with abuse provisions

On 17 January 2020, the Bilateral Tax Issues and Double Taxation Division of the State Secretariat for International Financial Matters (SIF) updated the list of agreements with abuse provisions.
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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