Memorandum of Understanding between Switzerland and France

On September 23, 2021, the SIF announced that the provisional mutual agreement of May 13, 2020 between Switzerland and France on the taxation of cross-border commuters working from home as a result of measures to combat COVID-19 will remain in force until December 31, 2021.

Decisions of the Swiss Federal Administrative Court (CW 37 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 September 2021.

Decisions of the Swiss Federal Administrative Court (CW 36 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 12 September 2021.

Decisions of the Swiss Federal Administrative Court (CW 35 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 30 August - 5 September 2021.

Decisions of the Swiss Federal Administrative Court (CW 34 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 August 2021.

Decisions of the Swiss Federal Administrative Court (CW 32 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 9 - 15 August 2021.

Application of the most-favoured-nation clause according to the protocol of the double taxation agreement between Switzerland and India

In its communication of 13 August 2021, the State Secretariat for International Financial Matters (SIF) provides information on the changes to dividend taxation due to the application of the most-favoured-nation clause in the DTA CH-IN.

Federal Council adopts dispatch on new cross-border commuter agreement with Italy

At its meeting on 11 August 2021, the Federal Council adopted the dispatch on the new cross-border commuter agreement between Switzerland and Italy.

Decisions of the Swiss Federal Supreme Court (CW 31 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 2 - 8 August 2021.

Decisions of the Swiss Federal Administrative Court (CW 31 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 August 2021.

Switzerland and Ethiopia sign a double taxation agreement

On 29.07.2021, Switzerland and Ethiopia signed an agreement to avoid double taxation in the area of taxes on income. Before the agreement can enter into force, it must still be approved by the parliaments of both countries.

Decisions of the Swiss Federal Administrative Court (CW 29 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 19 - 25 July 2021.

Decisions of the Swiss Federal Supreme Court (CW 28 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 12 - 18 July 2021.

Decisions of the Swiss Federal Administrative Court (CW 28 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 12 - 18 July 2021.

Switzerland and Japan sign protocol of amendment to double taxation agreement

On 16 July 2021, Switzerland and Japan signed an amendment protocol to the double taxation agreement that implements the minimum standards under BEPS.

Decisions of the Swiss Federal Administrative Court (CW 27 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 July 2021.

Federal Councillor Ueli Maurer at the meeting of G20 finance ministers and central bank governors

On 16 October 2020, Federal Councillor Ueli Maurer met with the Cantonal Government of Ticino and informed about the latest exchange with the Italian Ministry of Finance on the agreement with Italy on the taxation of cross-border commuters.

Decisions of the Swiss Federal Supreme Court (CW 26 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 28 June - 4 July 2021.

Decisions of the Swiss Federal Administrative Court (CW 26 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 28 June - 4 July 2021.

Switzerland takes over the chairmanship of the Organisation of European Tax Administrations

On 1 July 2021, the Intra-European Organisation of Tax Administrations (IOTA) will confer the presidency on Switzerland for the 2021/2022 term of office. Switzerland will be represented by Marc Bugnon, Deputy Director of the Federal Tax Administration.

FTA publishes notices on FATCA group requests (June 2021)

On 28 June 2021, the Federal Tax Administration (FTA) published FATCA group requests pursuant to Article 12 paragraph 1 of the FATCA Act.

Switzerland joins the benchmarks on international corporate taxation subject to conditions

On 1 July 2021, the Inclusive Framework of the OECD with 139 member countries published key values for the future taxation of large, internationally active companies. Switzerland endorses these, but maintains its reservations and conditions.

Federal Councillor Ueli Maurer meets finance ministers in Dublin and Budapest

On 16 October 2020, Federal Councillor Ueli Maurer met with the Cantonal Government of Ticino and informed about the latest exchange with the Italian Ministry of Finance on the agreement with Italy on the taxation of cross-border commuters.

Decisions of the Swiss Federal Administrative Court (CW 25 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 June 2021.

New edition of the brochure "The Swiss tax system

The brochure "The Swiss Tax System" was updated on 22 June 2021. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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