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Overview of the tax rulings of the Swiss Federal Administrative Court published between March 24 - 30, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 17 - 23, 2025.

On March 19, 2025, Switzerland and Zimbabwe signed an agreement on the avoidance of double taxation (DTA) in the area of income taxes in Harare.

On March 19, 2025, the SIF reported that the competent authorities of Switzerland and Italy, in accordance with Art. 7 para. 1 of the Agreement of December 23, 2020 between Switzerland and Italy on the taxation of cross-border commuters, have defined the details of the application of administrative cooperation by mutual agreement.

On March 18, 2025, the FTA explained the treatment of business units that are considered permanent establishments in a communication on the minimum taxation of multinational enterprise groups.

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 3 - 9, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 17 - 23, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 17 - 23, 2025.

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

On January 30, 2025, the FTA published the certificate for employment relationships during the year for employees resident in France together with the associated explanations.

On January 29, 2025, the Federal Council opened the consultation on the exchange of information regarding OECD minimum taxation.

The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.

The Federal Tax Administration (FTA) has published Circular No. 212 "Information sheets for withholding tax and overviews of double taxation agreements" (as at 1.1.2025).

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 13 - 19, 2025.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 6 - 12, 2025.

On January 9, 2025, the State Secretariat for International Financial Matters (SIF) published its Annual Review of International Financial and Tax Matters 2024. In it, it lists the most important events for Switzerland in the area of international financial and tax issues.

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

On January 8, the SIF published the Memorandum of Understanding dated December 5, 2024 regarding the eligibility of certain US and Swiss pension funds to claim treaty benefits pursuant to Art. 10 para. 3 DTA CH-USA.

The State Secretariat for International Financial Matters (SIF) has updated the overviews of the treaty limits on foreign taxes and the tax relief for Swiss dividends and interest.

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 23 - 31, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 16 - 22, 2024.

On December 17, 2024, the SIF announced that a new memorandum of understanding had been concluded between Switzerland and France on the taxation of cross-border teleworking.

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 9 - 15, 2024.

On December 13, 2024, the Federal Council published the report in fulfillment of postulate 22.3396 WAK-N from May 2022 "Avoiding disadvantages for Swiss companies through a uniform taxation practice".

The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.