taxlawblog.ch Your blog on Swiss tax law

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.

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.