taxlawblog.ch Your blog on Swiss tax law

On June 23, 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 June 19 - 25, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between June 12 - 18, 2023.

On June 13, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Article 12(1) of the FATCA Law.

The Federal Tax Administration (FTA) has updated the overview of the effects of the agreement (extent of relief) concerning various contracting states.

Overview of tax law decisions of the Swiss Federal Supreme Court published between June 5 - 11, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between June 5 - 11, 2023.

On June 9, 2023, the Federal Council submitted a revision of national tax law for consultation, according to which earned income from the home office abroad should be taxable in Switzerland, provided that the right of taxation is assigned to Switzerland by treaty.

On June 7, 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 Supreme Court published between May 29 - June 4, 2023.

On May 31, 2023, the Federal Tax Administration (FTA) published notices of receipt of FATCA group requests pursuant to Art. 12(1) FATCA Act and the issuance of final rulings pursuant to Art. 5(3)(b) FATCA Agreement.

According to SIF's notification, the Protocol of Amendment to the DTA with Armenia entered into force on May 2, 2023. Most of the amendments are applicable as of January 1, 2024.

On May 30, 2023, Switzerland and Slovenia signed an amendment protocol to the DTA. The protocol contains an abuse provision in the form of a PPT clause.

Overview of tax law decisions of the Swiss Federal Administrative Court published between May 23 - 28, 2023.

The OECD/G20 minimum taxation for large internationally active corporate groups is to be implemented in Switzerland with a supplementary tax. The Swiss electorate will vote on this on June 18, 2023. If this is approved, the Federal Council can introduce the supplementary tax temporarily with an ordinance. At its meeting on May 24, 2023, the Federal Council opened the second consultation on this ordinance.

Overview of tax law decisions of the Swiss Federal Administrative Court published between May 15 - 22, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on May 19, 2023.

On May 4, 2022, the Federal Council adopted the Dispatch on the Protocol of Amendment to the DTA with UAE.

Overview of tax law decisions of the Swiss Federal Administrative Court published between May 8 - 14, 2023.

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.

On May 9, 2023, the Federal Tax Administration (FTA) notified 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 May 1 - 7, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between April 24 - 30, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between April 23 - 30, 2023.

On June 18, 2023, the electorate will vote on the necessary constitutional amendment in connection with the OECD/G20 reform on minimum taxation for large internationally active corporate groups in Switzerland. At the media conference on April 24, 2023, Federal Councillor Karin Keller-Sutter, presented the arguments in favor of accepting the bill.