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.
FTA updates tax burden in international comparison
On 17 January 2020, the Federal Tax Administration FTA updated the publication "Tax burden 2019 in an international comparison".
Canton ZH: Changes to the flat-rate tax credit
The ordinance on the implementation of the flat-rate tax credit was adapted to the new requirements of federal law as of 1 January 2020. On the same date, the Ordinance on cantonal tariffs for calculating the maximum amount up to which a flat-rate tax credit can be granted to natural persons was repealed.
Selected parliamentary business in tax matters at federal level (as of January 2020)
On 10 January 2020, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
FTA provides information on current topics from October to December 2019
The Swiss Federal Tax Administration (FTA) has published an overview of current topics from October to December 2019.
Update of the exchange lists for direct federal tax 2017, 2018 and 2019 (notification of 30 December 2019)
On December 30, 2019, the Swiss Federal Tax Administration (FTA) published updates to the share price lists (ICTax) regarding direct federal tax and the lists of bonus shares for 2017, 2018 and 2019.
FTA publishes tax folders for 2019
On 30 December 2019, the Federal Tax Administration (FTA) published the 2019 tax folders.
