Switzerland and the USA agree on mutual exchange of information on financial data

Switzerland and the USA signed a new FATCA agreement in Bern on June 27, 2024. Switzerland currently provides information on financial accounts to the USA unilaterally. In future, it will also receive corresponding information from the USA as part of an automatic exchange of information. The model change is expected to apply from 2027.

Decisions of the Swiss Federal Administrative Court (CW 24 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 10 - 16, 2024.

Federal Council adopts dispatch on DTA with Angola

The Federal Council adopted the dispatch on the DTA with Angola on June 14, 2024.

Federal Council adopts dispatch on amending the DTA with Germany

On June 14, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Germany.

FTA publishes notice of receipt for FATCA agreement

On June 13, 2024, the Federal Tax Administration (FTA) announced the receipt of group requests in accordance with Art. 12 para. 1 FATCA Act.

Decisions of the Swiss Federal Supreme Court (CW 23 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 3 - 9, 2024.

Decisions of the Swiss Federal Administrative Court (CW 23 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 3 - 9, 2024.

Federal Council opens consultation on the new Federal Act on the International Automatic Exchange of Information on Salary Data

The Federal Council opened the consultation procedure at its meeting on June 7, 2024. It is proposing a new law that regulates the automatic exchange of information on salary data in tax matters between Switzerland and a partner state with which an international treaty exists.

Switzerland and Italy sign permanent tax rules for working from home

On June 6, 2024, Switzerland and Italy signed a protocol of amendment to the existing cross-border commuters agreement, which permanently regulates the issue of taxation of home offices. The protocol of amendment will enter into force as soon as the corresponding approval processes in both countries have been completed and will apply retroactively from January 1, 2024.

Decisions of the Swiss Federal Administrative Court (CW 22 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between May 27 and June 2, 2024.

Publication of the report "Potential for the Swiss SME economy with a connection to the EU One-Stop-Shop for VAT settlement"

At its meeting on May 31, 2024, the Federal Council adopted the report in fulfillment of postulate 22.3384 of the WAK-N of April 11, 2024.

Decisions of the Swiss Federal Supreme Court (CW 21 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 20 - 26, 2024.

Decisions of the Swiss Federal Administrative Court (CW 21 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 20 - 26, 2024.

Entry into force of changes to laws and ordinances in tax law for the years 2025-2028

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

Decisions of the Swiss Federal Supreme Court (CW 20 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 13 - 19, 2024.

Decisions of the Swiss Federal Administrative Court (CW 20 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 13 - 19, 2024.

Decisions of the Swiss Federal Supreme Court (CW 19 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 6 - 12, 2024.

Decisions of the Swiss Federal Administrative Court (CW 19 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 6 - 12, 2024.

Selected parliamentary business in the area of taxation at federal level (May 2024)

On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Federal Council adopts dispatch on the amendment of the DTA with Serbia

On May 1, 2024, the Federal Council adopted the dispatch on the amendment of the DTA with Serbia.

Decisions of the Swiss Federal Administrative Court (CW 16 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 15 - 21, 2024.

FTA publishes final rulings on the FATCA agreement

On April 19, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Decisions of the Swiss Federal Supreme Court (CW 15 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 8 - 14, 2024.

Decisions of the Swiss Federal Administrative Court (CW 15 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 8 - 14, 2024.

FTA publishes activity report 2023

The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.
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.
Got it!

You are using an outdated browser!

We are committed to a modern and secure Internet. Microsoft Internet Explorer uses outdated web standards and is no longer actively supported by our platform.

For an optimal and complete presentation of our contents we recommend to use one of the following browsers.
For more information on Internet Explorer's outdated technology and the risks it poses, please visit Chris Jackson's blog (Principal Program Manager at Microsoft).