taxlawblog.ch Your blog on Swiss tax law

On 30 September 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.

On October 8, 2021, the Inclusive Framework of the OECD (including Switzerland) specified the key parameters for the future taxation of large, internationally active companies. According to a press release, Switzerland is calling for the interests of small, economically strong countries to be taken into account when implementing the framework and for legal certainty to be created for affected companies.

On 8 October 2021, the OECD published the "Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalization of the Economy". The document sets out the key parameters for the future taxation of the digitalized economy on the basis of two pillars.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 27 September to 3 October 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 September 2021.

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.

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

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

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

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

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

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.

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

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

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

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.

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

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

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

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

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

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.

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

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

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.