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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.

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

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

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

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

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

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.

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.

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.

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

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 6 - 12, 2023.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 6 - 12, 2023.

At its meeting on October 25, 2023, the Federal Council opened the consultation on the partial revision of the Value Added Tax Ordinance (VATO).

The FTA has reviewed the balance tax rates of all industries and activities contained in the corresponding ordinance (SR 641.202.62). Based on Article 37 paragraph 3 of the VAT Act, it has invited the affected industry associations to comment by e-mail as of 20 October 2023.

On October 16, 2023, the FTA posted new drafts on VAT practice on the topics of retail trade and portal obligation on its website.

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 9 - 15, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 12, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 2 - 8, 2023.

The referendum period for the partially revised Value Added Tax Act expired unused on October 5, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 25 - October 1, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 25 - October 1, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 18 - 24, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 4 - 17, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 11 - 17, 2023.

The Federal Department of Finance is adjusting the refund and default interest rates for federal taxes and levies to the increased interest rate level. From 2024, an interest rate of 4.75 percent will apply in the case of arrears and for refunds. The interest rate on voluntary advance payments is now 1.25 percent.