FTA provides information on current topics from October to December 2019
The Swiss Federal Tax Administration (FTA) has published an overview of current topics from October to December 2019.
Decisions of the Swiss Federal Administrative Court (CW 51 - 2019 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 16 - 22 December 2019.
Publication of the draft practice definitions of the VAT Department (December 19, 2019)
On December 19, 2019, the Federal Tax Administration (FTA) published the first drafts of the practice definition.
Switzerland and Italy reach agreement on Campione d'Italia
At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.
FTA publishes material adjustments regarding publications on the VAT Act (4 December 2019)
On December 4, 2019, the Federal Tax Administration (FTA) published material amendments to the publications relating to the Value Added Tax Act (VATA).
Switzerland and Principality of Liechtenstein adjust VAT agreement
VAT controls on Swiss taxpayers may in future also be carried out in Liechtenstein and vice versa.
Federal Council adopts dispatch on the reimbursement of unlawfully levied VAT on Billag fees
At its meeting on November 27, 2019, the Federal Council adopted the dispatch for a new federal law on the lump-sum reimbursement of unlawfully levied VAT on radio and television reception fees.
FTA updates dossier "Principles of value added tax"
The Documentation and Tax Information team has updated the "Principles of VAT" dossier in collaboration with the Tax Policy and VAT departments. This explains how VAT works and how it is levied.
FTA publishes material amendments regarding publications on the VAT Act (November 1, 2019)
On November 1, 2019, the Federal Tax Administration (FTA) published material amendments to the publications relating to the Value Added Tax Act (VATA).
FTA updates information sheets for athletes and event organizers
On October 22, 2019, the Federal Tax Administration (FTA) pointed out in its technical information that athletes and sports teams residing or based abroad may become liable to pay tax in Switzerland by participating in a sporting event.
Selected parliamentary business in the area of taxation at federal level (October 17, 2019)
The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary transactions in the tax area at federal level.
FTA publishes material amendments regarding publications on the VAT Act (20 August 2019)
On August 20, 2019, the Federal Tax Administration (FTA) published material amendments to the publications relating to the Value Added Tax Act (VATA).
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 9 August 2019, the Federal Tax Administration (FTA) updated the lists of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
VAT: Publication of the drafts of the practice definitions of the VAT Department (8 August 2019)
On 8 August 2019, the Federal Tax Administration (FTA) published a first draft of the practical definition.
Selected parliamentary business in tax matters at federal level (8 July 2019)
On 8 July 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Motion: VAT. Half-yearly payroll also for the effective payroll method
The National Council has adopted a motion which also provides for a half-yearly settlement of VAT for the effective settlement method.
FTA publishes material amendments regarding publications on the VAT Act (June 17, 2019)
On June 17, 2019, the Federal Tax Administration (FTA) published material amendments to the publications relating to the Value Added Tax Act (VATA).
Motion: Parallelism between the limitation rule for VAT and that for withholding tax and stamp duty
The Council of States has rejected a motion concerning the parallelism between the limitation rule for VAT and that for withholding tax and stamp duty.
Postulate: The revenue-dependent calculation of the radio and television levy for companies is problematic
The Council of States has adopted a postulate which is to instruct the Federal Council to examine alternatives to the current method of calculating the radio and television levy for companies on the basis of turnover.
Selected parliamentary business in tax matters at federal level (31 May 2019)
On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
VAT: Publication of the drafts of the practice definitions of the VAT Department (20 May 2019)
On 20 May 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 8 May 2019, the Federal Tax Administration (FTA) updated the list of federal laws and ordinances with effect from 2019 as well as the list of other legislative and ordinance projects 2020-2022 concerning direct federal tax, value added tax, withholding tax and stamp duties.
Clarification on legal information and advance tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the Code of Conduct on the provision of legal information and rulings in the areas of value-added tax and business taxation for radio and television as well as advance tax assessments (tax rulings) for the areas of direct federal tax, withholding tax and stamp duties.
VAT: Publication of the drafts of the practice statements of the VAT Department (3 May 2019)
On 3 May 2019, the Federal Tax Administration (FTA) published new initial drafts, which will be submitted to the consultative body and interested parties for practical consultation.
VAT: Publication of new or revised first drafts of the practical regulations of the VAT Department
On 11 April 2019, the Federal Tax Administration (FTA) published new or revised initial drafts, which were submitted to the consultative body and interested parties for practical consultation.
