taxlawblog.ch Your blog on Swiss tax law

The Federal Tax Administration updated the selected parliamentary business in the federal tax area on April 7, 2021.

The Federal Tax Administration (FTA) has updated the lists of legislative and ordinance amendments relating to direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments in which the FTA is significantly involved or for whose implementation it is responsible.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 8 - 14 February 2021.

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 31 December 2020.

An amendment to the Ordinance on Withholding Tax is due to come into force on 1 January 2022, under which the heirs of an inheritance that has not yet been distributed will be able to reclaim withholding tax on inheritance income in their canton of residence (previously: last canton of residence of the deceased).

The group of experts on Switzerland as a tax location, which is made up of various representatives of the Confederation, the cantons and the business community, has formulated 16 fields of action in which it sees potential for tax improvements in Switzerland.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 25 - 31 January 2021.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks of 21 - 31 December 2020.

Judgment of the Federal Administrative Court (FAC) of 1 December 2020 (A-1795/2017): refund of withholding tax; denial of tax avoidance in an old reserves case.

On 17 December 2020, the FTA updated the article "Main features of the Swiss tax system" from the Tax Information dossier.

The FTA has published the circular "Mutations in the Cantonal Supervision Division as of 1 January 2021".

Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.

The Commission for Economic Affairs and Taxes (WAK-N) has proposed further steps to abolish stamp duties. These were rejected by the Federal Council at its meeting on 18 November 2020. However, it supports the demand to abolish the emissions tax. It also wants to abolish the turnover tax on domestic bonds as part of the planned withholding tax reform.

The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level

The Federal Tax Administration (FTA) updates the lists of changes in laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 2 - 8 November 2020.

At its meeting on 28 October 2020, the Federal Council adopted a dispatch on the Federal Act on Withholding Tax with regard to the treatment of interest on too-big-to-fail instruments (TBTF).

On 29 May 2020, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 September 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 21 - 27 September 2020.

The Federal Tax Administration (FTA) has updated the list of changes to laws and ordinances on direct federal tax, value added tax, withholding tax and stamp duties.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 31 August - 6 September 2020.

On behalf of Finance Minister Ueli Maurer, a tax policy agenda is to be adopted by the end of 2020.

Overview of the tax law decisions of the Swiss Federal Supreme Court published in the weeks from 29 June - 12 July 2020.

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the weeks from 29 June - 12 July 2020.