taxlawblog.ch Your blog on Swiss tax law

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".

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 1 - 7, 2022.

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.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 25 - 31, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 18 - 24, 2022.

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.

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.

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.

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.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 July 2022.

On 11 July 2022, SIF announced that on 4 July 2022, Switzerland and Tajikistan signed a protocol amending the agreement on the avoidance of double taxation in the field of taxes on income and capital.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 4 - 10 July 2022.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 5 July 2022.

On 29 and 30 June 2022, the directorates of the European tax authorities met in Zurich. Under Swiss leadership, they want to improve the relationship between taxpayers and tax authorities.

In a joint declaration, the competent authorities of Switzerland and France have agreed to extend the mutual agreement of 13 May 2020 until 31 October 2022.

In its communication of 27 June 2022, the State Secretariat for International Financial Matters (SIF) points out the legal validity of the mutual agreements concluded with neighbouring states on the taxation of cross-border gainful employment in the context of the pandemic.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 20 - 26 June 2022.

In order to implement the OECD/G20 project on the taxation of the digital economy, the Federal Council proposes a supplementary tax, with 25% of the revenue going to the Confederation and 75% to the cantons and municipalities.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 13 - 19 June 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 13 - 19 June 2022.

On 14 June 2022, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 6 - 12 June 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 6 - 12 June 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 30 May - 5 June 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 23 - 29 May 2022.