FTA publishes tax folders for 2019
On 30 December 2019, the Federal Tax Administration (FTA) published the 2019 tax folders.
FTA publishes tax folder for 2020
The Federal Tax Administration (FTA) posted the tax folders for the 2020 tax period on December 28, 2020.
Federal Council approves report on approximation to neutral legal form taxation of property gains
On 29 May 2019, the Federal Council approved a report drawn up on behalf of the National Council, which identifies five options for approximating the taxation of property gains in a legally neutral manner.
FTA publishes tax folder for 2018
On 28 December 2018, the Federal Tax Administration (FTA) launched the 2018 Tax Folder.
Zurich Finance Directorate adapts circular on the deferral of property gains tax for owner-occupied homes
On 15 February 2018, the Finance Directorate of the Canton of Zurich published a specialist communication concerning the amendment of the Circular on the postponement of real estate gains tax in the event of the replacement of a home. The Circular has been adapted to recent case law.
FTA publishes tax folder for 2017
On 29 December 2017, the Federal Tax Administration (FTA) launched the 2017 tax folder.
Canton of Zurich: Amendment of the information sheet on the tax treatment of usufructuary rights and easements
The Zurich Cantonal Tax Office has adapted the information sheet on the tax treatment of usufruct, residential rights, easements, encumbrances and reserved personal rights to current Federal Court rulings.
Decision of the Federal Supreme Court concerning the real estate gains tax (right of taxation for deferred real estate gains in intercantonal relations)
The Federal Supreme Court annuls an appealed decision of the Administrative Court of the Canton of Berne and states that the competence to tax the deferred tax substrate is vested in the canton of move-in even in the case of reinvestment-related changes of ownership, i.e. the sale of the replacement property within a short period of time (uniform method).
The National Council against adjustments to the taxation of agricultural and forestry real estate
The National Council did not accept the Federal Council's proposal, which provided for a return to practice in income tax for the taxation of capital gains realised on the sale of agricultural and forestry real estate, as was the case until 2011.
Zurich: Equal treatment of Zurich companies with regard to real estate gains tax
The Zurich Government Council has requested the Cantonal Council to allow companies in the Canton of Zurich to deduct their business losses from the municipalities' real estate gains tax in future.
Tax deductibility of early repayment penalty in the event of mortgage dissolution
On 28 April 2017, the Swiss Federal Supreme Court published two decisions scheduled for official publication as well as a media release concerning the deductibility of the early repayment penalty in the event of mortgage dissolution.
Decision of the Federal Supreme Court concerning real estate gains tax (minimum length of stay for replacement properties)
The minimum length of stay for the replacement of owner-occupied homes is an essential element of the property gains tax and cannot be laid down in an administrative ordinance. The Federal Supreme Court annuls the contested decision of the Administrative Court of the Canton of Zurich and states that the application of a circular of the Finance Directorate of the Canton of Zurich concerning the deferment of the real estate gains tax in the case of replacement purchases is contrary to the principle of legality with regard to the minimum period of stay laid down therein.
National Council adopts postulate to reduce regulatory costs by harmonising procedures, deadlines and payment intervals in the area of corporate tax
At its meeting on 27 February 2017, the National Council adopted a postulate on the reduction of regulatory costs by means of formal harmonisation of procedures, time limits and payment intervals in the area of corporate taxation.
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