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At its meeting on 27 September 2019, the Federal Council adopted further key figures for the reform of withholding tax. The consultation process is scheduled to open in the first quarter of 2020.

The emergence and proliferation of crypto currencies have raised various questions about the tax treatment of these book-entry securities. The Federal Tax Administration (FTA) has published a working paper outlining the practice developed to date (as at the end of May 2019).

On 9 August 2019, the Federal Tax Administration (FTA) updated the lists of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

On 8 July 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.

On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.

On 8 May 2019, the Federal Tax Administration (FTA) updated the list of federal laws and ordinances with effect from 2019 as well as the list of other legislative and ordinance projects 2020-2022 concerning direct federal tax, value added tax, withholding tax and stamp duties.

On 29 April 2019, the Federal Tax Administration (FTA) published details of the Code of Conduct on the provision of legal information and rulings in the areas of value-added tax and business taxation for radio and television as well as advance tax assessments (tax rulings) for the areas of direct federal tax, withholding tax and stamp duties.

On 10 April 2019, the Federal Council sent the ordinances on the implementation of the STAF (tax reform and AHV financing) for consultation.

On 5 April 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.

The Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2019 tax period for the attention of the cantonal administrations for direct federal tax and the central withholding tax authorities of the cantons.

The Finance Commission of the National Council (FK-NR) has submitted a parliamentary initiative in which it decides to adapt the legal regulation in the DBG in such a way that the auditing and supervisory competencies in the DBG are strengthened.

The article "Swiss federal withholding tax" from the tax information dossier has been updated.

On 6 February, the Federal Tax Administration (FTA) published a specialist information on the withholding tax treatment of winnings from the Money Gaming Act.

The Federal Tax Administration (FTA) has published the capital contributions, repayments and other changes in connection with the capital contribution principle.

The State Secretariat for International Financial Matters (SIF) has updated the overviews on the contractual limitations of foreign taxes, on the tax relief for Swiss dividends and interest and on the countries whose agreements contain abuse provisions.

On 11 January 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.

The Swiss Federal Tax Administration (FTA) has updated the list of changes to laws and ordinances in tax and duty law with effect from 2019.

The FTA has published a revised version of the overview of selected parliamentary business in the tax area at federal level.

In the final vote, Parliament adopted a bill to amend the Withholding Tax Act, under which the right to a refund of withholding tax in the event of failure to declare a service subject to withholding tax in the tax return is no longer forfeited if a subsequent declaration is made or the tax authority offsets the service.

In its session of 10 September 2019, the Council of States rejected a motion instructing the Federal Council to amend the Withholding Tax Act so that individuals resident in Switzerland do not forfeit the refund of withholding tax due to inadvertent or negligent failure to declare or false declaration, as long as it is guaranteed that the investment income subject to withholding tax will be taxed. The concerns of the motion have already been met with the revision of the Withholding Tax Act (VStG).

According to the message on an amendment to the Withholding Tax Act of 28 March 2018, the claim for a refund of withholding tax in the event of failure to declare a benefit subject to withholding tax in the tax return will no longer be forfeited if a subsequent declaration is made or the tax authorities offset the benefit.

At its meeting on 20 August 2018, the Committee for Economic Affairs and Taxes of the Council of States (WAK-S) decided how the system change in imputed rental value should be implemented and commented on the system change in withholding tax.

In its communication of 10 July 2018, the Swiss Federal Tax Administration (FTA) explains the withholding tax requirements for the simultaneous posting of dividends in group relationships. In particular, it defines the conditions for the proper accounting of the dividend received for the purposes of the refund of the withholding tax and for the implementation of the reporting procedure.

The Advisory Council on the Future of the Swiss Financial Centre informed the Federal Council at its meeting on 8 June 2018 of its recommendations for a reform of the withholding tax.

In its session of 29 May 2018, the National Council approved an amendment to the VStG proposed by the Federal Council concerning the conditions for the refund of withholding taxes.