taxlawblog.ch Your blog on Swiss tax law

On April 25, 2025, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2024.

Overview of the tax rulings of the Swiss Federal Supreme Court published between April 14 - 20, 2025.

The Federal Tax Administration (FTA) has updated its overview of tax policy proposals and initiatives.

On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".

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

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 9 - 15, 2024.

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

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.

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

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

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

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.

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

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

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

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

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.

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

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

On April 3, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

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

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

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.

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).