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Overview of tax law decisions of the Swiss Federal Administrative Court published between September 11 - 17, 2023.

At its meeting on September 15, 2023, the Federal Council took note of the results of the consultation on the introduction of a Swiss trust. There is currently insufficient political consensus for the introduction of a trust under Swiss law. In particular, the tax regulations were clearly rejected in the consultation.

On September 13, 2023, the Swiss Federal Tax Administration (FTA) published the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 4 - 10, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 28 - September 3, 2023.

Switzerland and Germany signed the revision protocol amending the DTA of 11 August 1971 on 21 August 2023 on the fringes of the meeting of German-speaking finance ministers in Aschau im Chiemgau.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 21 - 27, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 14 - 20, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 7 - 13, 2023.

On August 9, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement and the receipt of group requests pursuant to Art. 12 No. 1 FATCA Agreement.

On August 8, 2023, the FDF published the first report on the expected impact of the implementation of the OECD minimum tax on the individual cantons as well as the planned measures of the individual cantons as of May 31, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 31 - August 6, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 31 - August 6, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 24 - 30, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 10 - 23, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 10 - 23, 2023.

On July 19, 2023, SIF announced that the new cross-border commuter agreement with Italy and an amending protocol to the DTA entered into force on July 17, 2023. The provisions are applicable as of January 1, 2024.

On July 13, 2023, SIF published the Outcome Statement of the OECD/G20 Inclusive Framework for implementing the remaining elements of the two-pillar solution to address the fiscal challenges arising from the digitalization of the economy.

On July 5, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Article 12(1) of the FATCA Law.

On July 6, 2023, SIF announced that Switzerland and France have agreed on a common interpretation of the 10-day rule for business trips that qualify as home offices under the December 22, 2022 Memorandum of Understanding.

On June 27, 2023, an additional agreement to the bilateral DTA was signed in Paris, which contains new and permanent taxation rules for home office income.

On June 19, 2023, the brochure "The Swiss Tax System" was updated. It provides an overview of taxes at the federal, cantonal and municipal levels and addresses cantonal peculiarities.

On June 23, 2023, the Swiss Federal Tax Administration (FTA) published the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Overview of tax law decisions of the Swiss Federal Administrative Court published between June 19 - 25, 2023.