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.
FTA publishes final rulings on FATCA group requests Copy
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.
Decisions of the Swiss Federal Administrative Court (CW 25 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between June 19 - 25, 2023.
Decisions of the Swiss Federal Administrative Court (CW 24 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between June 12 - 18, 2023.
FTA publishes notifications of receipt of FATCA group requests
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.
Updating the overview of the effects of the agreement (extent of relief) concerning various contracting states
The Federal Tax Administration (FTA) has updated the overview of the effects of the agreement (extent of relief) concerning various contracting states.
Decisions of the Swiss Federal Supreme Court (CW 23 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between June 5 - 11, 2023.
Decisions of the Swiss Federal Administrative Court (CW 23 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between June 5 - 11, 2023.
Federal Council opens consultation on taxation of home office abroad
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.
FTA publishes final rulings on FATCA group requests
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.
Decisions of the Swiss Federal Supreme Court (CW 22 - 2023)
Overview of tax law decisions of the Swiss Federal Supreme Court published between May 29 - June 4, 2023.
FTA publishes notifications of receipt and final rulings on FATCA group requests
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.
Entry into force of the Protocol of Amendment to the DTA with Armenia
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.
Switzerland and Slovenia sign Protocol of Amendment to DTA
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.
Decisions of the Swiss Federal Administrative Court (CW 21 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between May 23 - 28, 2023.
Federal Council specifies implementation of OECD/G20 minimum taxation
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.
Decisions of the Swiss Federal Administrative Court (CW 20 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between May 15 - 22, 2023.
Selected parliamentary business in the tax area at the federal level (May 2023).
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on May 19, 2023.
Federal Council adopts dispatch on the amendment of the double taxation agreement with the United Arab Emirates
On May 4, 2022, the Federal Council adopted the Dispatch on the Protocol of Amendment to the DTA with UAE.
Decisions of the Swiss Federal Administrative Court (CW 19 - 2023)
Overview of tax law decisions of the Swiss Federal Administrative Court published between May 8 - 14, 2023.
FTA publishes legislative and ordinance amendments 2024-2027
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.
