taxlawblog.ch Your blog on Swiss tax law

Overview of tax law decisions of the Swiss Federal Administrative Court published between January 16 - 23, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between January 9 - 15, 2023.

According to a communication from the Federal Tax Administration (FTA) dated December 23, 2022, the group reporting procedure will be permitted from January 1, 2023 for shareholdings of 10% or more and will be extended to all legal entities.

The FTA published Circular No. 29c "Capital Contribution Principle" on December 23, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between December 12 - 18, 2022.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 28 and December 4, 2022.

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.

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle.

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

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 20, 2022.

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 26 - October 2, 2022.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 26 - October 2, 2022.

Overview of tax law decisions of the Swiss Federal Supreme Court published between September 19 - 25, 2022.

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.