taxlawblog.ch Your blog on Swiss tax law

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.

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

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

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.

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

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.

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

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

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

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

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

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.

The FTA launched its new website on 2 November 2021.

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

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