Decisions of the Swiss Federal Administrative Court (CW 27 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 5 - 11 July 2021.

FTA publishes tax statistics for 2020

On 2 July 2021, the FTA published the 2020 tax statistics, which provide information on the tax revenues and statistical evaluations of individuals and legal entities in Switzerland.

Selected parliamentary business in the tax area at federal level (July 2021)

The Federal Tax Administration has updated the selected parliamentary business in the tax area at federal level on 1 July 2021.

New edition of the brochure "The Swiss tax system

The brochure "The Swiss Tax System" was updated on 22 June 2021. It provides an overview of taxes at federal, cantonal and communal level and addresses cantonal peculiarities.

Unified interest rates for late payment and compensation on levies and taxes from 2022 onwards

On 25 June 2021, the Federal Department of Finance (FDF) published the Ordinance on Interest Rates for Late Payment and Remuneration of Taxes and Levies (FDF Interest Rate Ordinance), which standardises interest rates from 1 January 2022.

Decisions of the Swiss Federal Administrative Court (CW 24 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 14 - 20 June 2021.

Decisions of the Swiss Federal Administrative Court (CW 21 - 2021)

Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 24 - 30 May 2021.

Update "Current taxes" dossier

The "Current taxes" dossier was updated on 27 May 2021.

Overview of amendments to laws and ordinances with entry into force in 2022-2024

The Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with entry into force in the years 2021-2024.

Federal fiscal revenues 2020

The statistics published by the Federal Tax Administration (FTA) on 27 April 2021 provide information on the federal government's fiscal revenues in 2020 and on the chronological development of legislation.

FTA publishes activity report 2020

The Federal Tax Administration (FTA) published its 2020 Activity Report on April 22, 2021.

Federal Council adopts dispatch on reform of withholding tax

The Federal Council wants to strengthen Switzerland as a location for the debt capital market and for group financing activities in all sectors.

The FTA has updated the statistics on the capital contribution principle (March 2021)

The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 31 March 2021.

Selected parliamentary business in the field of taxation at the federal level (7 April 2021)

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

FTA publishes legislative and ordinance amendments 2022-2024

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.

Decisions of the Swiss Federal Administrative Court (CW 6 - 2021)

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

The FTA has updated the statistics on the capital contribution principle (December 2020)

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.

Canton of residence responsible in future for withholding tax on heirs

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).

Expert group formulates tax fields of action

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.

Decisions of the Swiss Federal Supreme Court (CW 4 - 2021)

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

Decisions of the Swiss Federal Administrative Court (CW 52-53 - 2020)

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

Addendum: Judgment of 1 December 2020 (A-1795/2017) - Federal Administrative Court upholds appeal in old reserves case

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.

FTA updates dossier on tax information "Main features of the Swiss tax system".

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

FTA publishes Circular "Changes in the Cantonal Supervision Division as of 1 January 2021" (2-188-DV-2020-d)

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

FTA - Access to penal decisions of the FTA

Criminal decisions conclude criminal proceedings concerning value-added tax, withholding tax, stamp duties and international information exchange, if they are legally binding.
The English language version is created exclusively automatically. The text may therefore contain linguistic and terminological errors.
The French language version is produced exclusively automatically. The text may therefore contain linguistic and terminological errors.
Got it!

You are using an outdated browser!

We are committed to a modern and secure Internet. Microsoft Internet Explorer uses outdated web standards and is no longer actively supported by our platform.

For an optimal and complete presentation of our contents we recommend to use one of the following browsers.
For more information on Internet Explorer's outdated technology and the risks it poses, please visit Chris Jackson's blog (Principal Program Manager at Microsoft).