taxlawblog.ch Your blog on Swiss tax law

On behalf of Parliament (Motion 18.3383), the Federal Council proposes the introduction of a new legal institution in the Code of Obligations. On 12 January 2022, it opened the consultation regarding the introduction of a Swiss trust, which will last until 30 April 2022.

The Federal Finance Administration (FFA) published the Tax Utilisation Index 2022 on 6 January 2022.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 20 - 31 December 2021.

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

The Federal Tax Administration (FTA) posted the tax folders for the 2021 tax period on 29 December 2021.

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

The Swiss Tax Conference (SSK) published the Commentary 2021 on SSK-KS 28 on 1 December 2021. This includes the adjusted capitalisation rate (according to the new methodology) for the valuation year 2021.

Overview of the tax law decisions of the Zurich Administrative Court published in November 2021.

The article "Reference procedure for direct taxes" from the dossier Tax Information has been updated.

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

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 1 - 7 November 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 25 - 31 October 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 18 - 24 October 2021.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the area of tax at federal level on 22 October 2021:

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 11 - 17 October 2021.

At its meeting on September 24, 2021, the Federal Council approved the draft ordinance on individual taxation.

From the 2021 tax period, the current tax value will be used as the asset tax value of unlisted securities (previously tax value of the previous year).

The article "Subjective tax liability" was updated on 10 September 2021. It explains the differences between unlimited and limited tax liability of legal entities and individuals at cantonal and federal level.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week from 30 August to 5 September 2021.

According to a media release of 27 August 2021 on the draft budget of the Canton of Zurich for 2022, the cantonal deficit is reduced by CHF 215 million compared to the 2021 budget. This is due, among other things, to a higher profit distribution from the Swiss National Bank.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 9 - 15 August 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 26 July - 1 August 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 5 - 11 July 2021.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 28 June - 4 July 2021.

On 2 July 2021, the FTA published the 2020 tax statistics, which provide information on the tax revenues and statistical evaluations of individuals and legal entities in Switzerland.