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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.

At its meeting on October 16, 2024, the Federal Council decided to bring the Federal Act on the Taxation of Teleworking into force on January 1, 2025.

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 7 - 13, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 7 - 13, 2024.

The Federal Tax Administration (FTA) has exchanged information on financial accounts with 108 countries. The exchange took place within the framework of the global standard for the automatic exchange of information (AEOI).

In its ruling 9C_37/2023 of June 11, 2024 (see our article), the Federal Supreme Court addressed, among other things, the question of whether or not the tax expense should be taken into account in the cost base when applying the cost-plus method in the context of Art. 58 para. 3 DBG.

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

On September 18, 2024, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Art. 12 para. 1 FATCA Act and final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

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

On September 11, 2024, the State Secretariat for International Financial Matters (SIF) updated the overviews of the effects of various agreements (extent of relief).

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 26 and September 8, 2024.

At its meeting on September 4, 2024, the Federal Council decided to bring the Income Inclusion Rule (IIR) into force on January 1, 2025. In addition to the QDMTT, which was already introduced on January 1, 2024, this rule is intended to ensure that tax revenue remains in Switzerland.

Overview of the tax rulings of the Swiss Federal Supreme Court published between August 19 - 25, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 19 - 25, 2024.