FTA publishes communications on FATCA group requests
On 1 December 2020, the Federal Tax Administration (FTA) published FATCA group requests in accordance with Article 12 paragraph 1 of the FATCA Act.
Consultation agreement with Germany on cross-border workers and state support services extended
On 3 December 2020, the State Secretariat for International Financial Matters (SIF) extended until 31 March 2021 the consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state benefits.
Memorandum of Understanding with France on the taxation of cross-border workers in the home office extended
The State Secretariat for International Financial Matters (SIF) reported on 3 December 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 March 2021.
OECD publishes report on recovery after the Corona crisis
The Organisation for Economic Cooperation and Development (OECD) published a report on recovery after the Corona crisis on 23rd November 2020.
OECD publishes report to G20
The Organisation for Economic Cooperation and Development (OECD) published a report to the G20 on 23rd November 2020.
OECD publishes report on tax and philanthropy
The Organisation for Economic Cooperation and Development (OECD) published a report on 26th November 2020 on taxation and philanthropy.
Decisions of the Swiss Federal Court (CW 47 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 16 - 22 November 2020.
Decisions of the Swiss Federal Administrative Court (CW 47 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 November 2020.
Decisions of the Swiss Federal Administrative Court (CW 46 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 November 2020.
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.
