Switzerland and Serbia sign Protocol of Amendment to Double Taxation Agreement
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.
Dossier Tax Information: Update of the articles "Administrative and legal assistance in tax matters" and "Automatic exchange of information
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.
Decisions of the Swiss Federal Administrative Court (CW 37 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 11 - 17, 2023.
Federal Council: Introduction of a Swiss trust does not currently have majority support
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.
FTA publishes final rulings on FATCA group requests
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.
Decisions of the Swiss Federal Administrative Court (CW 36 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between September 4 - 10, 2023.
Decisions of the Swiss Federal Supreme Court (CW 35 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.
Decisions of the Swiss Federal Administrative Court (CW 35 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 28 - September 3, 2023.
Switzerland and Germany sign protocol of amendment to DTA
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.
Decisions of the Swiss Federal Administrative Court (CW 34 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 21 - 27, 2023.
Decisions of the Swiss Federal Administrative Court (CW 33 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 14 - 20, 2023.
Decisions of the Swiss Federal Administrative Court (CW 32 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between August 7 - 13, 2023.
FTA publishes notifications of receipt and final rulings on the FATCA agreement
On August 9, 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.
FDF publishes first report on cantonal measures in connection with the implementation of the OECD minimum tax
On August 8, 2023, the FDF published the first report on the expected impact of the implementation of the OECD minimum tax on the individual cantons as well as the planned measures of the individual cantons as of May 31, 2023.
Decisions of the Swiss Federal Supreme Court (CW 31 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 31 - August 6, 2023.
Decisions of the Swiss Federal Administrative Court (CW 31 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 31 - August 6, 2023.
Decisions of the Swiss Federal Administrative Court (CW 30 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 24 - 30, 2023.
Decisions of the Swiss Federal Supreme Court (CW 28/29 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between July 10 - 23, 2023.
Decisions of the Swiss Federal Administrative Court (CW 28/29 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between July 10 - 23, 2023.
Cross-border commuter agreement with Italy has entered into force
On July 19, 2023, SIF announced that the new cross-border commuter agreement with Italy and an amending protocol to the DTA entered into force on July 17, 2023. The provisions are applicable as of January 1, 2024.
SIF publishes Outcome Statement of the OECD/G20 Inclusive Framework
On July 13, 2023, SIF published the Outcome Statement of the OECD/G20 Inclusive Framework for implementing the remaining elements of the two-pillar solution to address the fiscal challenges arising from the digitalization of the economy.
FTA publishes notifications of receipt of FATCA group requests
On July 5, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Article 12(1) of the FATCA Law.
Memorandum of Understanding between Switzerland and France
On July 6, 2023, SIF announced that Switzerland and France have agreed on a common interpretation of the 10-day rule for business trips that qualify as home offices under the December 22, 2022 Memorandum of Understanding.
Switzerland and France sign an additional agreement to the bilateral double taxation agreement
On June 27, 2023, an additional agreement to the bilateral DTA was signed in Paris, which contains new and permanent taxation rules for home office income.
New edition of the brochure "The Swiss tax system
On June 19, 2023, the brochure "The Swiss Tax System" was updated. It provides an overview of taxes at the federal, cantonal and municipal levels and addresses cantonal peculiarities.
