Change in the law as of January 1, 2025 - Debt enforcement for bankruptcy

Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.

Decisions of the Swiss Federal Administrative Court (CW 45 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 4 - 10, 2024.

Decisions of the Swiss Federal Administrative Court (CW 44 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between October 28 and November 3, 2024.

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

Practical specifications for sales tax for brokerage activities within a group relationship

Recent case law in the area of sales tax for intermediaries in a group relationship has prompted the FTA to make clarifications in its administrative practice regarding Art. 13 para. 1 and Art. 13 para. 3 lit. b no. 2 StG. The two practical clarifications will be applied with immediate effect and will apply to all cases currently pending with the FTA.

FTA publishes new refund and default interest rates for federal taxes from 2025

On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.

Decisions of the Swiss Federal Administrative Court (CW 33 - 2024)

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

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

On June 25, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level.

Tax information dossier: Update of the article "Federal stamp duties"

On June 17, 2024, the Federal Tax Administration (FTA) updated the article "Federal stamp duties" from the tax information dossier.

FTA - Tax statistics 2023

The Federal Tax Administration (FTA) has published the "Tax statistics 2023 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden.

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

On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Fiscal revenues of the federal government 2023

On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2023.

FTA publishes activity report 2023

The Federal Tax Administration published its 2023 activity report on April 11, 2024. This explains the federal tax revenue and the content of tax policy transactions.

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

On April 3, 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 12 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between March 18 - 24, 2024.

New online services for withholding tax and stamp duty

The FTA is expanding its online services for withholding tax and stamp duties.

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.

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).

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.

Encrypted sending of rulings via IncaMail

On December 19, 2023, the FTA amended Communication No. 11 of April 29, 2019 on the formal procedure for tax rulings.

Decisions of the Swiss Federal Administrative Court (CW 43 - 2023)

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 23 - 29, 2023.

Dossier Tax Information: Update of the article "Cryptocurrency

On October 19, 2023, the FTA updated the article "Cryptocurrency" from the Tax Information Dossier.

Decisions of the Swiss Federal Administrative Court (CW 41 - 2023)

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

Selected parliamentary business in the tax area at the federal level (October 2023).

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

Decisions of the Swiss Federal Supreme Court (CW 39 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 25 - October 1, 2023.
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The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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