Decisions of the Swiss Federal Court (CW 31/32 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks from 27 July - 9 August 2020.
Memorandum of Understanding between Switzerland and the USA
The State Secretariat for International Financial Matters (SIF) reports the conclusion of a memorandum of understanding between the Swiss Confederation and the United States of America concerning the rules of procedure of the arbitration procedure provided for in Art. 25 para. 6 and 7 DBA CH/USA.
Decisions of the Swiss Federal Court (CW 29/30 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks from 13 July - 26 July 2020.
Decisions of the Swiss Federal Administrative Court (CW 29/30 - 2020)
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks from 13 July - 26 July 2020.
Measures in accordance with the consultation agreement with France on the taxation of cross-border commuters for tele- or home office work will end on 31 August 2020
The State Secretariat for International Financial Matters SIF reported on 20 June 2020 that the effects of the understanding agreement between Switzerland and France on the taxation of cross-border commuters for teleworking or home office work will end on 31 August 2020.
Switzerland and Liechtenstein sign Protocol of Amendment to the Double Taxation Convention
On 14 July 2020, Switzerland and Liechtenstein signed a protocol amending the agreement to avoid double taxation (DTA) in the area of taxes on income and wealth. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements.
Switzerland and Cyprus sign Protocol of Amendment to the Double Taxation Convention
On 20 July 2020, Switzerland and Cyprus signed a protocol amending the agreement to avoid double taxation (DTA) in the area of taxes on income and wealth. The protocol implements the minimum standards from the BEPS project with regard to double taxation agreements.
Switzerland and Malta sign Protocol of Amendment to the Double Taxation Convention
On 16 July 2020, Switzerland and Malta signed a protocol amending the agreement to avoid double taxation (DTA) in the area of taxes on income and wealth. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements.
SIF updates tax relief tables for various countries (10 July 2020)
On 10 July 2020, the State Secretariat for International Financial Matters (SIF) updated the overviews of tax relief for various countries (Foreign withholding taxes per country).
Signing of a Memorandum of Understanding with the USA
The competent authorities of Switzerland and the USA signed a Memorandum of Understanding on 19 June in Bern and on 25 June in Washington.
Memorandum of Understanding between Switzerland and Italy concerning COVID-19 measures
On 20 June 2020, the State Secretariat for International Financial Matters (SIF) reported the conclusion of a new memorandum of understanding between Switzerland and Italy concerning COVID-19 measures.
Consultation agreement with Germany on the taxation of cross-border workers and state support services
On 11 June 2020, the State Secretariat for International Financial Matters SIF concluded a new consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state support services.
Council of States approves various double taxation agreements
At its meeting on 4 June 2020, the Council of States approved various double taxation agreements (DTAs).
SIF updates tax relief tables for various countries (4 June 2020)
On 4 June 2020, the State Secretariat for International Financial Matters (SIF) updated the overviews of tax relief for various countries (Foreign withholding taxes per country).
Decisions of the Swiss Federal Administrative Court (CW 22 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 25 - 31 May 2020
New OECD report on post-pandemic planning for tax administrations published
On 26 May 2020 the OECD published the new report "Tax Administration Responses to COVID-19: Recovery Period Planning".
Decisions of the Swiss Federal Administrative Court (CW 21 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 18 - 24 May 2020.
Federal Council adopts dispatch on the Federal Act on Electronic Procedures in Tax Matters
On May 20, 2020, the Bundesrat passed a bill to digitize tax procedures.
Decisions of the Swiss Federal Administrative Court (CW 20 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 11 - 17 May 2020.
OECD publishes videos on the 2020 review of the exchange of country reports
The Organisation for Economic Co-operation and Development (OECD) held and posted virtual meetings on 12-13 May 2020 for the 2020 review of the exchange of country-by-country reporting.
Consultation agreement with Germany on the taxation of railway staff
On 13 May 2020, the State Secretariat for International Financial Matters SIF concluded a new consultation agreement between Switzerland and Germany on the taxation of railway personnel.
Consultation agreement with France on the taxation of frontier workers in the case of tele- or home-office work
On 14 May 2020, the State Secretariat for International Financial Matters SIF reported the conclusion of a new consultation agreement between Switzerland and France on the taxation of cross-border commuters in the case of teleworking or home office work.
Decisions of the Swiss Federal Administrative Court (CW 19 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 4 May - 10 May 2020.
OECD launches webinar "Tax Talks #15
The Organisation for Economic Co-operation and Development (OECD) held and launched the webinar "Tax Talks #15" on 4 May 2020.
Decisions of the Swiss Federal Administrative Court (CW 18 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 27 April - 3 May 2020.
