taxlawblog.ch Your blog on Swiss tax law

The Federal Tax Administration (FTA) has updated the lists of amendments to laws and ordinances in tax law.

Overview of the tax rulings of the Swiss Federal Administrative Court published between February 3 - 9, 2025.

On January 27, 2025, the FTA updated the figures on capital contributions, repayments and other changes.

On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.

The FTA has prepared an English version of the article on "Transfer pricing", which was previously only available in German and French, and published it on January 22, 2025.

On January 20, 2025, the FTA published circular no. 32a regarding the "Restructuring of corporations and cooperatives".

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

Overview of the tax rulings of the Swiss Federal Administrative Court published between December 16 - 22, 2024.

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

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

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

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

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.

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

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

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.

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

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

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

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.

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

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.

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

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

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