Decisions of the Swiss Federal Administrative Court (CW 7 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 12 - 18, 2024.

Delivery at weekends and on public holidays with "A Mail Plus": deadline to start later

At its meeting on February 14, 2024, the Federal Council opened the consultation process for a new regulation regarding the delivery of A Mail Plus consignments at weekends.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024.

Decisions of the Swiss Federal Administrative Court (CW 6 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 5 - 11, 2024.

Decisions of the Swiss Federal Administrative Court (CW 5 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 29 and February 4, 2024.

Entry into force of amendments to laws and ordinances in tax law for the years 2024-2028

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

Opening of the consultation procedure on the total revision of the Administrative Criminal Law Act (VStrR)

Administrative criminal law is to be modernized, made more efficient and aligned with the Criminal Procedure Code. At its meeting on January 31, 2024, the Federal Council opened the consultation on the total revision of the Administrative Criminal Law Act (VStrR).

Decisions of the Swiss Federal Supreme Court (CW 4 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 22 - 28, 2024.

Decisions of the Swiss Federal Administrative Court (CW 4 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 22 - 28, 2024.

Decisions of the Swiss Federal Supreme Court (CW 3 - 2024)

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

Decisions of the Swiss Federal Administrative Court (CW 3 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 14 - 21, 2024.

FTA publishes draft for VAT practice adjustment: security deposit

On January 16, 2024, the FTA published an initial draft of the VAT practice on its website.

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

On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Decisions of the Swiss Federal Administrative Court (CW 1 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 1 - 7, 2024.

New billing forms with new VAT rates

The new VAT rates will apply from January 1, 2024. The standard rate is 8.1%, the reduced rate is 2.6% and the special rate for accommodation is 3.8%.

Value added tax law with changes from 2025

The Value Added Tax Act (VATA) will be amended due to the tax rate increase on January 1, 2024 and the partial revision that is expected to come into force on January 1, 2025.

Decisions of the Swiss Federal Supreme Court (CW 51 and 52 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 18 - 31, 2023.

Decisions of the Swiss Federal Administrative Court (CW 50-52 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 11 - 31, 2023.

FTA publishes VAT Info 19: Tax rate increase as of January 1, 2024

On December 11, 2023, the FTA published VAT Info 19: Tax rate increase as of January 1, 2024 on its website.

Decisions of the Swiss Federal Supreme Court (CW 49 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 4 - 10, 2023.

Decisions of the Swiss Federal Administrative Court (CW 49 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 4 - 10, 2023.

New simplification for electronic VAT invoicing

On December 6, 2023, the Federal Tax Administration (FTA) announced that it will now also enable the submission of correction statements and annual reconciliations via the "MWST-Abrechnung easy" application.

FTA publishes legislative and ordinance amendments 2024-2027 (as at December 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.

Consultation opened on lowering the tax-free limit for travel

In implementation of the 19.3975 Motion FK-N "Improving tax justice in the flow of goods in local border traffic", the FDF is planning to reduce the tax-free limit for goods in tourist traffic from CHF 300 to CHF 150 per person. The consultation on this has been opened.

Decisions of the Swiss Federal Administrative Court (CW 46 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 13 - 19, 2023.
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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