taxlawblog.ch Your blog on Swiss tax law

The most important services of the Federal Tax Administration (FTA) will in future be available on the online platform "ePortal". FTA SuisseTax is being replaced.

On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 29 - September 4, 2022.

The FTA has updated the article "History of Federal Taxes" from the Tax Information dossier.

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. The list contains amendments to enactments in tax and duty law.

As of October 1, 2022, only QR bills can be processed. Orange and red payment slips (and standing orders) will no longer be permitted after that and can no longer be processed. However, payments can still be made using IBAN.

On 15 August 2022, the FDF published a media release on the withholding tax reform. With the reform of the withholding tax, Switzerland will increase its attractiveness as a business location and remain competitive. The Federal Council recommends that the amendment to the Federal Withholding Tax Act be approved.

Overview of tax law decisions of the Swiss Federal Administrative Court published between August 1 - 7, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between July 25 - 31, 2022.

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

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

In a communication dated July 19, 2022, the Federal Tax Administration (FTA) informs about the impact of the Federal Law on the Implementation of International Agreements in the Tax Area (StADG), which entered into force on January 1, 2022, on the practice of the FTA in the area of withholding tax in the event of a secondary adjustment.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 5 July 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 27 June - 3 July 2022.

The "Current taxes" dossier was updated on 30 June 2022.

On 1 July 2022, the FTA published the "Tax statistics 2021 - At a glance". The leaflet presents figures for the various types of federal taxes, statistical evaluations on individuals and legal entities, and the tax burden in Switzerland.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 2 June 2022.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 23 - 29 May 2022.

The Federal Council has set the date for the referendum on the amendment of 17 December 2021 to the Federal Act on Withholding Tax (Withholding Tax Act, ITA) (strengthening the debt capital market) for 25 September.

Overview of the tax law decisions of the Swiss Federal Administrative Court published between 16 - 22 May 2022.

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.