Decisions of the Swiss Federal Administrative Court (CW 38 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 20 - 26 September 2021.

Decisions of the Swiss Federal Administrative Court (CW 34 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 23 - 29 August 2021.

Recognised data suppliers (for the turnover tax) as of 1 July 2021 according to the FTA

The FTA informs about the data providers recognised for the turnover tax as of 1 July 2021.

WAK of the National Council finally stops work on draft 3 of parliamentary initiative 09.503 "Abolish stamp duty and create jobs".

According to a media release by the WAK of the National Council, work on the draft, which was sent out for consultation in 2020 and provided for the abolition of the turnover tax on foreign securities and the tax on property and asset insurance, will be discontinued in favour of other dossiers such as the withholding tax reform or the abolition of the issue tax on equity capital.

WAK of the National Council supports the draft of the withholding tax reform by a large majority

In its media release of 18 August 2021, the WAK of the National Council provided information on the withholding tax reform bill.

Overview of amendments to laws and ordinances with entry into force in the years 2022-2024 (July 2021)

The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances that will come into force in 2022-2024.

New Form 12 FL for the declaration of the insurance stamp by Liechtenstein policyholders

A new Form 12 FL concerning the self-declaration of stamp duty on insurance premiums / insurance with a foreign insurer by Liechtenstein policyholders was published on 9 July 2021.

New edition of the brochure "The Swiss tax system

The brochure "The Swiss Tax System" was updated on 22 June 2021. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.

Unified interest rates for late payment and compensation on levies and taxes from 2022 onwards

On 25 June 2021, the Federal Department of Finance (FDF) published the Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance), which standardises interest rates from 1 January 2022.

Decisions of the Swiss Federal Supreme Court (CW 21 - 2021)

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 24 - 30 May 2021.

Update "Current taxes" dossier

The "Current taxes" dossier was updated on 27 May 2021.

Overview of amendments to laws and ordinances with entry into force in 2022-2024

The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with entry into force in the years 2021-2024.

Federal fiscal revenues 2020

The statistics published by the Federal Tax Administration (FTA) on 27 April 2021 provide information on the federal government's fiscal revenues in 2020 and on the chronological development of legislation.

Decisions of the Swiss Federal Administrative Court (CW 16 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 19 - 25 April 2021.

FTA publishes activity report 2020

The Federal Tax Administration (FTA) published its 2020 Activity Report on April 22, 2021.

Decisions of the Swiss Federal Administrative Court (CW 13 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published during the week of 29 March - 4 April 2021.

Decisions of the Swiss Federal Administrative Court (CW 10 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 March 2021.

FTA publishes legislative and ordinance amendments 2022-2024

The Federal Tax Administration (FTA) has updated the lists of legislative and ordinance amendments relating to direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments in which the FTA is significantly involved or for whose implementation it is responsible.

Expert group formulates tax fields of action

The group of experts on Switzerland as a tax location, which is made up of various representatives of the Confederation, the cantons and the business community, has formulated 16 fields of action in which it sees potential for tax improvements in Switzerland.

FTA updates the publication "Tax burden in an international comparison".

On 22 January 2021, the Federal Tax Administration (FTA) updated the publication "Tax burden in international comparison" and made the 2020 version available.

FTA publishes notice on the taxation of non-cash expenses for collective investment schemes

Based on various ruling requests, the FTA sets out when a non-cash contribution in the form of taxable deeds exists and thus fleshes out Circular No. 24.

Selected parliamentary business in the tax area at the federal level (January 2021)

The Federal Tax Administration has updated the selected parliamentary business in the federal tax area as of January 7, 2021.

FTA - Access to penal decisions of the FTA

Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.

Federal Council is against the widespread abolition of stamp duties

The Commission for Economic Affairs and Taxes (WAK-N) has proposed further steps to abolish stamp duties. These were rejected by the Federal Council at its meeting on 18 November 2020. However, it supports the demand to abolish the emissions tax. It also wants to abolish the turnover tax on domestic bonds as part of the planned withholding tax reform.

Selected parliamentary business in the tax area at federal level (November 2020)

The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
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