taxlawblog.ch Your blog on Swiss tax law

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.

The FTA informs about the data suppliers for the turnover tax recognized as of August 1, 2023.

On June 19, 2023, the brochure "The Swiss Tax System" was updated. It provides an overview of taxes at the federal, cantonal and municipal levels and addresses cantonal peculiarities.

The "Applicable taxes" file was updated on May 25, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on May 19, 2023.

On April 27, 2023, the FTA released the 2022 federal fiscal revenue and legislative chronological trends.

The FTA published its 2022 activity report on March 28, 2023, and recorded tax revenues of 57.3 billion Swiss francs (+1 billion compared to the previous year) and made more requests for administrative assistance than ever before.

Overview of tax law decisions of the Swiss Federal Administrative Court published between February 13 - 19, 2023.

The Federal Tax Administration (FTA) has updated the list of legislative and ordinance amendments 2024-2026 in the area of direct federal tax, value added tax, withholding tax and stamp duties.

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

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.

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.

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 FTA published the statistics on federal fiscal revenues on 25 April 2022.

The FTA published the 2021 activity report on 12 April 2022.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 1 April 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 7 - 13 February 2022.

The new circular no. 5a on tax-neutral reorganisations was published on 1 February 2022.

The FTA has published the list of pending legislative and ordinance amendments for direct federal tax, VAT, withholding tax and stamp duties 2023-2025.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 24 - 30 January 2022.

On 21 December 2021, the FTA announced that Switzerland must make great efforts to maintain its attractiveness as a business location.

The FTA has published a new article "Cryptocurrency" for the tax information dossier.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 December 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 29 November - 5 December 2021.