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Overview of the tax rulings of the Swiss Federal Supreme Court published between April 8 - 14, 2024.

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

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 Supreme Court published between March 25 - 31, 2024.

The FTA updated the publication "Kantonsblätter" on March 18, 2023.

On February 27, 2024, the National Council also approved a motion by Aargau FDP Council of States member Thierry Burkart, after the Council of States had already done so. It goes to the Federal Council for implementation.

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).

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.

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

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.

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)".

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)".

On January 11, 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 Supreme Court published between January 1 - 7, 2024.

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

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

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

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

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.

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

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.

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

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

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