ESTV - Agreement on mutual understanding between Switzerland and Austria

The State Secretariat for International Financial Matters SIF reported on 12 November 2020 the conclusion of a new Memorandum of Understanding between Switzerland and Austria on the implementation of Article 25 paragraph 5 (arbitration).

Federal Council adopts dispatches on the amendments to the DTAs with Liechtenstein, Malta and Cyprus

On 11 November 2020 the Federal Council adopted the Dispatches on the Protocols of Amendment to the double taxation agreements (DTAs) with Liechtenstein, Malta and Cyprus.

Decisions of the Swiss Federal Administrative Court (CW 45 - 2020)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 November 2020.

Federal Council adopts dispatch on the Federal Act on the Implementation of International Agreements in the Tax Field

On 4 November 2020, the Federal Council adopted the dispatch on the totally revised Federal Act of 1951 on the Implementation of Interstate Agreements of the Confederation for the Avoidance of Double Taxation (new: StADG).

Decisions of the Swiss Federal Court (CW 44 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 26 October - 1 November 2020.

FTA - Memorandum of Understanding between Switzerland and Liechtenstein

On 27 October 2020, the State Secretariat for International Financial Matters SIF reported the conclusion of a new memorandum of understanding between Switzerland and Liechtenstein on the effects of measures to combat COVID-19 on the treatment of cross-border commuters under the DTA.

Decisions of the Swiss Federal Court (CW 43 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 19 - 25 October 2020.

Decisions of the Swiss Federal Administrative Court (CW 43 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 October 2020

Decisions of the Swiss Federal Court (CW 42 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 October 2020.

Federal Councillor Ueli Maurer meets with Ticino government on the agreement with Italy on cross-border commuters

On 16 October 2020, Federal Councillor Ueli Maurer met with the Cantonal Government of Ticino and informed about the latest exchange with the Italian Ministry of Finance on the agreement with Italy on the taxation of cross-border commuters.

OECD public consultation on Pillar One and Pillar Two in the taxation of digital business models

On 12th October the OECD published the blueprints for Pillar One and Pillar Two and launched a public consultation until 14th December 2020. The aim is to reach an agreement between the states on the open points by mid 2021.

FTA publishes understanding agreement on DTA with Liechtenstein

On 12 October 2020, the State Secretariat for International Financial Matters (SIF) published a memorandum of understanding on the DTA with Liechtenstein concerning the treatment of income of FC Vaduz players resident in Switzerland under the DTA between Switzerland and Liechtenstein.

Decisions of the Swiss Federal Administrative Court (CW 41 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 5 - 11 October 2020.

Decisions of the Swiss Federal Administrative Court (CW 40 - 2020)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 28 September - 4 October 2020.

Decisions of the Swiss Federal Administrative Court (CW 39 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 September 2020.

FTA - Memorandum of Understanding between Switzerland and Australia

On 15 September 2020 the Memorandum of Understanding on the procedural rules of the arbitration procedure provided for in Article 24 (Mutual agreement procedure) paragraph 5 of the Double Taxation Convention Switzerland - Australia was signed.

Decisions of the Swiss Federal Court (CW 38 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 14 - 20 September 2020.

Decisions of the Swiss Federal Administrative Court (CW 38 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 14 - 20 September 2020

Decisions of the Swiss Federal Court (CW 37 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 7 - 13 September 2020.

Decisions of the Swiss Federal Administrative Court (CW 37 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 7 - 13 September 2020.

Memorandum of Understanding between Switzerland and France on the taxation of cross-border commuters for teleworking or home office work remains in force until the end of 2020

The State Secretariat for International Financial Matters (SIF) reported on 28 August 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 December 2020.

Tax policy agenda: First meeting of the "Expert Group on Switzerland as a Tax Location

On behalf of Finance Minister Ueli Maurer, a tax policy agenda is to be adopted by the end of 2020.

Decisions of the Swiss Federal Administrative Court (CW 35 - 2020 )

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 24 - 30 August 2020.

Federal Council adopts dispatches on the new double taxation agreement with Bahrain and on the amendments to the DTA with Kuwait

At its meeting on 26 August 2020, the Federal Council adopted the messages on a new double taxation agreement (DTA) with Bahrain and on the Protocol of Amendment to the DTA with Kuwait.

Decisions of the Swiss Federal Court (CW 33/34 - 2020 )

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks from 10 - 23 August 2020.
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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