taxlawblog.ch Your blog on Swiss tax law

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.

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

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.

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

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

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

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

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

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.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 October 2021.

On 14 October 2021, the Chair of the OECD Forum on Tax Administration (FTA) and the Chair of its Joint International Task Force on Shared Intelligence and Collaboration (JITSIC) issued a joint statement on the Pandora Papers.

Federal Councillor Ueli Maurer represented Switzerland at the G20 Finance Ministers' Meeting and the Annual Meetings of the International Monetary Fund (IMF) and the World Bank Group in Washington from October 13 to 15, 2021. The G20 meeting and the annual meeting focused in particular on the taxation of the digitalized economy.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 4 - 10 October 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 3 - 10 October 2021.

On 30 September 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

On October 8, 2021, the Inclusive Framework of the OECD (including Switzerland) specified the key parameters for the future taxation of large, internationally active companies. According to a press release, Switzerland is calling for the interests of small, economically strong countries to be taken into account when implementing the framework and for legal certainty to be created for affected companies.

On 8 October 2021, the OECD published the "Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy". The document sets out the key parameters for the future taxation of the digitalized economy on the basis of two pillars.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 27 September to 3 October 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 September 2021.

On September 23, 2021, the SIF announced that the provisional mutual agreement of May 13, 2020 between Switzerland and France on the taxation of cross-border commuters working from home as a result of measures to combat COVID-19 will remain in force until December 31, 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 September 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 12 September 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 August - 5 September 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 August 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 August 2021.