taxlawblog.ch Your blog on Swiss tax law

In a joint declaration, around 50 countries, including Switzerland, have committed to the extended international automatic exchange of information in tax matters (AEOI). The extension concerns crypto assets and is to apply from January 1, 2026. The Federal Department of Finance (FDF) will prepare a consultation draft for the implementation of the extended AEOI by the end of June 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 30 and November 5, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 23 - 29, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 23 - 29, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 16 - 22, 2023.

On October 17, 2023, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement and the receipt of group requests pursuant to Art. 12 No. 1 FATCA Agreement.

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 9 - 15, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 12, 2023.

The OECD/G20 Inclusive Framework published a new multilateral agreement to address the fiscal challenges of globalization and digitization on October 11, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 2 - 8, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 25 - October 1, 2023.

According to the FDF, it is important to wait with the implementation of the referred motion 18.3718 (calculation of the participation deduction) due to the changed initial situation with the OECD minimum tax.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 18 - 24, 2023.

On September 19, 2023, Switzerland and Serbia signed a Protocol of Amendment to the DTA, which implements the minimum standards in double taxation treaty matters.

On September 21, 2023, SIF announced that the DTA Switzerland - Ethiopia entered into force on August 10, 2023. The provisions are applicable for Switzerland as of January 1, 2024 and in Ethiopia as of July 8, 2024.

On September 21, 2023, the FTA updated the articles "Administrative and legal assistance in tax matters" and "Automatic exchange of information" from the tax information dossier.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 11 - 17, 2023.

At its meeting on September 15, 2023, the Federal Council took note of the results of the consultation on the introduction of a Swiss trust. There is currently insufficient political consensus for the introduction of a trust under Swiss law. In particular, the tax regulations were clearly rejected in the consultation.

On September 13, 2023, the Swiss Federal Tax Administration (FTA) published the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 4 - 10, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 28 - September 3, 2023.

Switzerland and Germany signed the revision protocol amending the DTA of 11 August 1971 on 21 August 2023 on the fringes of the meeting of German-speaking finance ministers in Aschau im Chiemgau.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 21 - 27, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 14 - 20, 2023.