taxlawblog.ch Your blog on Swiss tax law

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.

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 2 - 8, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - December 1, 2024

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 18 - 24, 2024.

On November 20, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Hungary.

On 20.11.2024, the Federal Council decided to amend the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance) due to the entry into force of the international supplementary tax (Income Inclusion Rule, IIR). This international supplementary tax extends the Swiss supplementary tax already introduced in 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 11 - 17, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 4 - 10, 2024.

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

On October 31, 2024, the SIF updated the overview of the effects of the agreement (extent of relief) regarding Ethiopia.

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.

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 21 - 27, 2024.

On October 25, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 14 - 20, 2024.