taxlawblog.ch Your blog on Swiss tax law

The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 27 and December 3, 2023.

On November 30, 2023, Switzerland and Angola signed an agreement to avoid double taxation (DTA) in the area of taxes on income.

On November 28, 2023, the SIF reported that the competent authorities in Italy and Switzerland had concluded two memoranda of understanding.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 20 - 26, 2023.

On November 21, 2023, the Federal Tax Administration (FTA) announced the receipt of group requests pursuant to Art. 12 para. 1 FATCA Agreement and the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

According to the SIF communication, the protocol of amendment to the DTA with Tajikistan entered into force on November 2, 2023 and is in principle applicable from this date.

On November 22, 2023, the Federal Council adopted the dispatch on the approval and implementation of a supplementary agreement to the DTA with France, which in particular regulates the taxation of cross-border teleworking of up to 40% of working hours per year.

On November 22, 2023, the Federal Council adopted the dispatch on the amendment of the DTA with Slovenia.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 13 - 19, 2023.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 6 - 12, 2023.

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 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.