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On 30 April 2018, the Federal Tax Administration (FTA) updated the lists of amendments to the ordinances on direct federal tax, value added tax, withholding tax and stamp duties.

On 28 March 2018, the Federal Council adopted a dispatch as well as a draft law according to which the withholding tax is to be refunded even if the income was negligently not declared in the tax return.

At its meeting on 6 March 2018, the National Council adopted the motion "Parallelism between the limitation rule for value added tax and that for withholding tax and stamp duties".

In its session of 6 March 2018, the National Council adopted the motion to "abolish the obligation to sign the tax return".

In its session of 28 February 2018, the National Council adopted the motion "No forfeiture of withholding tax".

On 19/20 February 2018, the Swiss Federal Tax Administration (FTA) published the tax-recognised interest rates for advances or loans in Swiss francs and foreign currencies for 2018.

In the autumn session 2016, the Federal Assembly adapted the provisions of the Swiss Withholding Tax Act (VStG) concerning the reporting procedure. The period for submitting the application for reimbursement of default interest expires on 15 February 2018

The Federal Tax Administration (FTA) has published the lists of changes to laws and ordinances from 2017 onwards in the areas of direct federal tax, value added tax, withholding tax and stamp duties.

The Council of States, as the first Council to deal with the matter, has adopted a motion to delete the obligation to sign the tax return.

On 18 August 2017, the Federal Supreme Court published a total of seven rulings dated 24 July 2017, in which it dealt for the first time with the provisions of the Swiss Withholding Tax Act (VStG) concerning the new rules on interest on arrears in the notification procedure, which came into force on 15 February 2017 (see our article of 7 February 2017).

In its session of 28 June 2017, the Federal Council decided that a negligently omitted declaration of withholding tax in the tax return can be made up for by the end of the objection period and has approved a corresponding consultation draft. This applies to natural persons with residence in Germany.

The Swiss Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning the direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2017 tax period for the attention of the cantonal administrations for the direct federal tax and the central withholding tax authorities of the cantons.

The Federal Tax Administration (FTA) has published an updated list of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

At its meeting on 10 March 2017, the Swiss Federal Council decided to strengthen the financing activities of groups of companies in Switzerland and approved the amendment to the Withholding Tax Ordinance. The amendment shall enter into force on 1 April 2017.

On 15 February 2017, the Federal Tax Administration (FTA) launched the form for the repayment of interest on arrears already paid. Only this form is to be used for the reclaim.

On 14 February 2017, the Swiss Federal Tax Administration (FTA) published the interest rates for advances or loans in Swiss francs and foreign currencies recognised for tax purposes for the year 2017.

The current report of the State Secretariat for International Financial Matters (SIF) on international financial and tax issues provides information on activities in the areas of financial market regulation, involvement in international financial bodies and international tax policy in 2016 and provides an outlook on the challenges ahead.

On 15 February 2017, the amendments to the Federal Withholding Tax Act enter into force. Within one year of the effective date, companies may, upon request, reclaim interest already paid on arrears which they had to pay because they had not reported intra-group dividend payments to the Federal Tax Administration until after the 30-day period had expired.