Memorandum of Understanding between Switzerland and France

On 7 December, SIF announced that the mutual agreement between Switzerland and France of 13 May 2020 on the taxation of cross-border workers who work in the home office as a result of measures to combat Covid-19 will remain in force until 31 March 2022. Unless terminated by either party, it will then remain in force until 30 June 2022.

Entry into force of the amendment protocols of three DTAs (Cyprus, Malta, Liechtenstein)

The protocols of amendment to the DTAs with Cyprus, Malta and Liechtenstein have entered into force. Most of the amendments will apply from January 1, 2022, but some will already apply from the date of entry into force.

Decisions of the Swiss Federal Supreme Court (CW 48 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 29 November - 5 December 2021.

Decisions of the Swiss Federal Administrative Court (CW 48 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 29 November - 5 December 2021.

FTA publishes communications on FATCA group requests

On 30 November 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.

Consultation agreement between Switzerland and Germany

On 30 November 2021, SIF announced that the consultation agreement between Switzerland and Germany of 11 June 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic will not be terminated until at least 31 March 2022.

Decisions of the Swiss Federal Administrative Court (CW 47 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 22 - 28 November 2021.

Decisions of the Swiss Federal Supreme Court (CW 46 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 15 - 21 November 2021.

Decisions of the Swiss Federal Administrative Court (CW 46 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 15 - 21 November 2021.

Federal Councillor Ueli Maurer meets Russian Finance Minister Anton Siluanov

Federal Councillor Ueli Maurer met the Russian Finance Minister Anton Siluanov in Bern on 19 November 2021. One of the topics discussed was the revision of the existing double taxation agreement demanded by Russia.

FTA publishes final ruling on the FATCA agreement

On 19 November 2021, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Switzerland and Armenia sign Protocol of Amendment to the Double Taxation Agreement

Switzerland and Armenia signed a Protocol of Amendment to the corresponding DTA on 12 November 2021. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements as well as the international standard in matters of information exchange.

Federal Council adopts dispatches on amendments to the DTAs with Japan and Northern Macedonia

The Dispatches on the Protocols of Amendment to the DTAs with Japan and Northern Macedonia were adopted by the Federal Council on 17 November 2021.

Updating the overview of the effects of the agreement (extent of relief) concerning various contracting states

The State Secretariat for International Financial Matters (SIF) has updated the overview of the effects of the agreement (extent of relief) concerning various signatory states.

Decisions of the Swiss Federal Supreme Court (CW 45 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 8 - 14 November 2021.

Decisions of the Swiss Federal Administrative Court (CW 45 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 November 2021.

Federal Council enacts new legal basis for the implementation of international agreements in the tax area

On 10 November 2021, the Federal Council enacted the Federal Act on the Implementation of International Agreements in the Tax Area (FTAA) and the associated ordinance with effect from 1 January 2022.

Decisions of the Swiss Federal Administrative Court (CW 44 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 1 - 7 November 2021.

Entry into force of the double taxation agreement with Bahrain

On 05 November, SIF announced that the DTA between Switzerland and Bahrain had entered into force and that the provisions would apply from 01 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 43 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 25 - 31 October 2021.

Decisions of the Swiss Federal Administrative Court (CW 43 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 - 31 October 2021.

Federal Council adopts report on relations with Italy in the financial and tax area

At its meeting on 27 October 2021, the Federal Council adopted the report on relations with Italy in the financial and tax area.

Decisions of the Swiss Federal Supreme Court (CW 42 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 October 2021.

Decisions of the Swiss Federal Administrative Court (CW 42 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 October 2021.

FTA publishes final rulings on the FATCA agreement

On 22 October 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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