Federal Council enacts relaxation of VAT obligation for associations

The Federal Council has enacted an increase in the turnover limit for the VAT liability of non-profit, volunteer-run sports and cultural associations and non-profit institutions.

Decisions of the Swiss Federal Administrative Court (CW 9 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 28 February - 6 March 2022.

Decisions of the Swiss Federal Administrative Court (CW 8 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 21 - 27 February 2022.

Decisions of the Swiss Federal Supreme Court (CW 7 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 14 - 20 February 2022.

Decisions of the Swiss Federal Administrative Court (CW 7 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 14 - 20 February 2022.

FTA notice regarding new restriction in the VAT refund procedure vis-à-vis Austria

Switzerland adapts its counter-law to Austria's new regulation, according to which companies from third countries such as Switzerland are excluded from the VAT refund when purchasing fuel in Austria for invoices from 2021 onwards.

Note by the FTA regarding the automated integration of the monthly average rates

Due to the name change from FCA to FCA, the links for the monthly average rates for VAT purposes have been adapted. The FTA recommends using the new links for automatic integration in the accounting software, as the previous links will be deactivated at the end of 2022.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 7 - 13 February 2022.

Decisions of the Swiss Federal Administrative Court (CW 6 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 7 - 13 February 2022.

Decisions of the Swiss Federal Administrative Court (CW 5 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 31 January - 6 February 2022.

FTA publishes legislative and ordinance amendments 2023-2025

The FTA has published the list of pending legislative and ordinance amendments for direct federal tax, VAT, withholding tax and stamp duties 2023-2025.

Decisions of the Swiss Federal Administrative Court (CW 4 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 24 - 31 January 2022.

FTA publishes drafts of the VAT practice statement: Closely linked persons

The FTA posted the first drafts of the VAT practice on its website on 28 January 2022.

Decisions of the Swiss Federal Administrative Court (CW 3 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 17 - 23 January 2022.

FTA publishes drafts of the VAT practice statement: Hospitality services and private shares

The FTA posted the first drafts of the VAT practice on its website on 18 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 2 - 2022)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 10 - 16 January 2022.

Decisions of the Swiss Federal Administrative Court (CW 2 - 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 10 - 16 January 2022.

Decisions of the Swiss Federal Administrative Court (CW 1-2 2022)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 1 - 9 January 2022.

Renaming of the Federal Customs Administration (FCA) to the Federal Office for Customs and Border Security (FCO)

The Federal Customs Administration (FCA) is now called the Federal Office of Customs and Border Security (FCO). This was announced by the authority in a corresponding media release.

Selected parliamentary business in the tax area at federal level (January 2022)

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 6 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 51-52 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 20 - 31 December 2021.

Decisions of the Swiss Federal Administrative Court (CW 51-52 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 20 - 31 December 2021.

Federal decree on the additional financing of the AHV through an increase in value-added tax

On 17 December 2021, the Federal Assembly adopted the federal decree on the additional financing of the AHV through an increase in value added tax.

VAT: Tax exemption for Covid 19 test and Covid 19 vaccinations

On 29 December 2021, the FTA announced that the tax exemptions for Covid 19 tests and Covid 19 vaccinations (Art. 35 para. 2 lit. o and p VATO) will be extended until 31 December 2022.

FTA publishes material adjustments regarding publications on the VAT Act (20 December 2021)

On 20 December 2021, the FTA published material adjustments concerning the publications on the subject of pharmacists on the website.
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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