taxlawblog.ch Your blog on Swiss tax law

The participation quota above which the notification procedure for withholding tax is permissible in the group (currently 20%) is to be reduced to 10%. In addition, the notification procedure should in future be possible not only for corporations or cooperatives, but for all legal entities that hold a qualifying participation. Furthermore, the authorisation to be obtained in international circumstances will be valid for five years instead of three.

The FTA published the statistics on federal fiscal revenues on 25 April 2022.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 18 - 24 April 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 18 - 24 April 2022.

From 1 January 2022, taxpayers in the canton of Zurich will claim back their pro rata withholding tax on undistributed inheritances in their canton of residence.

The FTA published the 2021 activity report on 12 April 2022.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 4 - 10 April 2022.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 1 April 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 21 - 27 March 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 14 - 20 March 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 7 - 13 March 2022.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 14 - 20 February 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 7 - 13 February 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 31 January - 6 February 2022.

Overview of the tax law decisions of the Zurich Tax Appeals Court published in December 2021 and January 2022.

The FTA has published the list of pending legislative and ordinance amendments for direct federal tax, VAT, withholding tax and stamp duties 2023-2025.

Overview of the tax law decisions of the Swiss Federal Supreme Court published between 24 - 30 January 2022.

On 28 January 2022, the FTA updated the figures on capital contributions, repayments and other changes.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 10 - 16 January 2022.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 6 January 2022.

On 21 December 2021, the FTA announced that Switzerland must make great efforts to maintain its attractiveness as a business location.

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

The FTA has updated its working paper on cryptocurrencies and initial coin/token offerings (ICOs/ITOs) as a subject of wealth, income and profit tax, withholding tax and stamp duties. It reflects the state of practice as of the end of 2020.

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

The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties.