FTA publishes communications on FATCA group requests
On September 27, 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12(1) of the FATCA Law.
OECD publishes five new reports
On the sidelines of the 15th plenary session of the OECD Forum on Tax Administration in Sydney, five new reports will be released.
Decisions of the Swiss Federal Supreme Court (CW 38 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between September 19 - 25, 2022.
Decisions of the Swiss Federal Administrative Court (CW 38 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 19 - 25, 2022.
Decisions of the Swiss Federal Supreme Court (CW 37 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between 12 - 18 September 2022.
Decisions of the Swiss Federal Administrative Court (CW 37 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 12 - 18, 2022.
Suspension of the exchange of information with Russia
On 16 September 2022, the Federal Council decided to temporarily suspend the exchange of tax information with Russia based on the public policy reservation of the Administrative Assistance Convention in Tax Matters.
Decisions of the Swiss Federal Administrative Court (CW 36 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 5 - 11, 2022.
Decisions of the Swiss Federal Administrative Court (CW 35 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 29 - September 4, 2022.
SIF updates overview of tax relief for Turkey
On August 30, 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Turkey.
Decisions of the Swiss Federal Administrative Court (CW 34 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 22 - 28, 2022.
FTA publishes final rulings on the FATCA agreement
On August 26, 2022, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Decisions of the Swiss Federal Administrative Court (CW 33 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 15 - 21, 2022.
Federal Council opens consultation on ordinance on minimum taxation of large corporate groups
On August 17, the Federal Council opened the consultation on the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MindStV).
Decisions of the Swiss Federal Supreme Court (CW 32 - 2022)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 8 - 14, 2022.
Decisions of the Swiss Federal Administrative Court (CW 32 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 8 - 14, 2022.
FTA publishes circular regarding the refund of withholding tax on lump-sum pension benefits in relation to Italy
On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".
Decisions of the Swiss Federal Administrative Court (CW 31 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 1 - 7, 2022.
FTA publishes final rulings on the FATCA agreement
On July 26, 2022, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Decisions of the Swiss Federal Administrative Court (CW 30 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 25 - 31, 2022.
Decisions of the Swiss Federal Administrative Court (CW 29 - 2022)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 18 - 24, 2022.
Memorandum of Understanding between Switzerland and Italy
On July 22, 2022, SIF announced that Switzerland and Italy have agreed that the mutual agreement on the impact of COVID-19 measures on the treatment of earned income from employment under the 1974 DTA and the 1974 Convention on Frontier Workers will remain applicable until the end of October 2022 to all individuals who are residents of a Contracting State and regularly engage in gainful employment in the other Contracting State.
Memorandum of Understanding between Switzerland and France
On July 20, 2022, SIF announced that a mutual agreement had been reached between the competent authorities of Switzerland and France regarding the taxation of cross-border workers who work in their home offices as a result of measures taken in the context of the fight against Covid-19, which will be valid until October 31, 2022.
Withholding Tax: Adjustment of the FTA's Practice in the Event of a Secondary Adjustment
In a communication dated July 19, 2022, the Federal Tax Administration (FTA) informs about the impact of the Federal Law on the Implementation of International Agreements in the Tax Area (StADG), which entered into force on January 1, 2022, on the practice of the FTA in the area of withholding tax in the event of a secondary adjustment.
Consultation agreement between Switzerland and Germany concerning non-return days
The State Secretariat for International Financial Matters (SIF) informed on July 18, 2022, that the competent authorities of Switzerland and Germany state in a joint declaration that working days spent all day at the place of residence are not treated as non-return days for the purposes of applying the cross-border commuter regulation under the DTA between Switzerland and Germany.
