taxlawblog.ch Your blog on Swiss tax law

The most important services of the Federal Tax Administration (FTA) will in future be available on the online platform "ePortal". FTA SuisseTax is being replaced.

Sections 1.5.2 and 1.5.6 of the FTA's VAT Info 08 Private Share have been amended as a result of a change in practice on September 17, 2022. If the employee uses his private vehicle for business purposes and the company assumes the ongoing operating costs (but not the acquisition costs) as compensation, the private share of the assumed operating costs can be calculated at a flat rate of CHF 150 / month (incl. VAT).

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 12 - 18, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 29 - September 4, 2022.

The FTA posted an initial draft of the VAT practice on its website on September 2, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 22 - 28, 2022.

The FTA has updated the article "History of Federal Taxes" from the Tax Information dossier.

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.

As of October 1, 2022, only QR bills can be processed. Orange and red payment slips (and standing orders) will no longer be permitted after that and can no longer be processed. However, payments can still be made using IBAN.

On July 26, 2022, the FTA posted material adjustments regarding air carrier benefits publications on its website.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 25 - 31, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 18 - 24, 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 July 2022.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 4 - 10 July 2022.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 5 July 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 27 June - 3 July 2022.

At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Act and the amendment of the Ordinance on the Business Identification Number. In future, the STV will be able to automatically notify the Federal Statistical Office of sole proprietorships without an entry in the commercial register but with a VAT turnover of at least CHF 100,000. This will make it easier for commercial register authorities to check entries.

At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. The registration and settlement of value added tax (VAT) is to be carried out electronically in the future.

The FTA published the 2019 VAT statistics on 30 June 2022.

The "Current taxes" dossier was updated on 30 June 2022.

On 1 July 2022, the FTA published the "Tax statistics 2021 - At a glance". The leaflet presents figures for the various types of federal taxes, statistical evaluations on individuals and legal entities, and the tax burden in Switzerland.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 20 - 26 June 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 20 - 26 June 2022.

The Federal Administrative Court has confirmed the practice of the FTA regarding the content of the entrepreneur's certificate: This must be valid for the remuneration period (calendar year).

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 13 - 19 June 2022.