Federal Council adopts dispatch on individual taxation

At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).

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.

Decisions of the Swiss Federal Supreme Court (CW 6 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between February 5 - 11, 2024.

FTA - Wealth inequality in Switzerland did not increase in 2020

According to FTA estimates based on newly available data, the inequality of taxable assets in Switzerland remained largely unchanged in the Covid-19 year 2020. This marks the end of a long-term trend for the time being. Since the end of the financial crisis, the proportion of assets held by the top one percent of taxpayers has risen continuously.

FTA - Circular no. 3: Applicable principles for agriculture and forestry updated

The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".

FTA - Circular no. 26: Changes to self-employment

The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".

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.

Decisions of the Swiss Federal Supreme Court (CW 1 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 7, 2024.

Tax folder 2023

The tax documentation team has published the "tax folders" for the 2023 tax period.

Decisions of the Swiss Federal Supreme Court (CW 51 and 52 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 18 - 31, 2023.

Decisions of the Swiss Federal Supreme Court (CW 49 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between December 4 - 10, 2023.

FTA publishes legislative and ordinance amendments 2024-2027 (as at December 2023)

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 list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.

Decisions of the Swiss Federal Supreme Court (CW 48 - 2023)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 27 and December 3, 2023.

Report on reform options for capital and wealth tax

On November 22, 2023, the Federal Council adopted a report concluding that the disadvantages of a capital and wealth tax could be mitigated by shifting tax revenue from wealth and capital tax to income-based taxes.

Decisions of the Swiss Federal Administrative Court (CW 45 - 2023)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 6 - 12, 2023.

Federal Council favors inclusion of taxes in the minimum subsistence level

In a report dated November 1, 2023, the Federal Council generally supports taking taxes into account when calculating the minimum subsistence level under debt enforcement law. However, the new regulation of the calculation should ensure the settlement of tax claims and protect the claims of persons entitled to maintenance under family law.

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

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

Decisions of the Swiss Federal Supreme Court (CW 42 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 16 - 22, 2023.

Dossier Tax Information: Update of the article "Cryptocurrency

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

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 40 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between October 2 - 8, 2023.

Decisions of the Swiss Federal Supreme Court (CW 38)

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 18 - 24, 2023.

Decisions of the Swiss Federal Supreme Court (CW 36/37 - 2023

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 4 - 17, 2023.

Federal Council: Introduction of a Swiss trust does not currently have majority support

At its meeting on September 15, 2023, the Federal Council took note of the results of the consultation on the introduction of a Swiss trust. There is currently insufficient political consensus for the introduction of a trust under Swiss law. In particular, the tax regulations were clearly rejected in the consultation.

Decisions of the Swiss Federal Supreme Court (CW 35 - 2023)

Overview of tax law decisions of the Swiss Federal Supreme Court published between August 28 - September 3, 2023.
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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