Decisions of the Swiss Federal Administrative Court (CW 49 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 2 - 8, 2024.

Decisions of the Swiss Federal Administrative Court (CW 48 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 24 - December 1, 2024

Decisions of the Swiss Federal Supreme Court (CW 46 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 11 - 17, 2024.

Decisions of the Swiss Federal Administrative Court (CW 46 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 11 - 17, 2024.

Change in the law as of January 1, 2025 - Debt enforcement for bankruptcy

Until December 31, 2024, the collection of taxes and duties is only possible by way of debt enforcement for seizure in accordance with Art. 43 para. 1 SchKG.

Decisions of the Swiss Federal Supreme Court (CW 45 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between November 4 - 10, 2024.

FTA updates tax policy proposals and initiatives

The Federal Tax Administration (FTA) has updated the tax policy proposals and initiatives.

FTA updates the "Withholding tax" dossier

The "Withholding tax" dossier was updated on October 29, 2024. Among other things, it explains the mechanism for levying withholding tax and the conditions for its refund.

Decisions of the Swiss Federal Supreme Court (CW 43 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between October 21 - 27, 2024.

New circular no. 6a: Hidden equity capital

On October 10, 2024, the FTA published the updated circular no. 6a regarding "Hidden equity".

FTA publishes new refund and default interest rates for federal taxes from 2025

On September 19, 2024, the Federal Tax Administration (FTA) published the new refund and default interest rates for federal taxes from 2025.

FTA - Notification withholding tax: Declaration of reserves from capital contributions

On September 18, 2024, the FTA clarified the administrative practice in accordance with item 9 of circular no. 29c on the capital contribution principle dated December 23, 2023 regarding the declaration of reserves from capital contributions.

Decisions of the Swiss Federal Administrative Court (CW 35/36 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between August 26 and September 8, 2024.

Transitional solution for the too-big-to-fail instruments for withholding tax

At its meeting on August 21, 2024, the Federal Council approved a temporary extension of the special regulations for interest from TBTF instruments until December 31, 2031. Without an additional extension, interest on TBTF instruments issued after December 31, 2026 would be subject to withholding tax.

Decisions of the Swiss Federal Administrative Court (CW 30 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between July 22 - 28, 2024.

Selected parliamentary business in the area of taxation at federal level (June 2024)

On June 25, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level.

Decisions of the Swiss Federal Administrative Court (CW 24 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 10 - 16, 2024.

Decisions of the Swiss Federal Supreme Court (CW 23 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between June 3 - 9, 2024.

Decisions of the Swiss Federal Administrative Court (CW 23 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between June 3 - 9, 2024.

FTA - Tax statistics 2023

The Federal Tax Administration (FTA) has published the "Tax statistics 2023 - At a glance". The pocket-sized leaflet presents figures on various types of federal taxes, statistical evaluations of individuals and legal entities and the tax burden.

FTA updates the "Current taxes" dossier

The "Current taxes" dossier was updated on May 30, 2024.

Decisions of the Swiss Federal Supreme Court (CW 20 - 2024)

Overview of the tax rulings of the Swiss Federal Supreme Court published between May 13 - 19, 2024.

Decisions of the Swiss Federal Administrative Court (CW 19 - 2024)

Overview of the tax rulings of the Swiss Federal Administrative Court published between April 6 - 12, 2024.

Selected parliamentary business in the area of taxation at federal level (May 2024)

On May 6, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

Fiscal revenues of the federal government 2023

On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 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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