Overview of the changes in laws and ordinances with entry into force in the years 2021-2023
The Swiss Federal Tax Administration (FTA) has updated the list of amendments to laws and ordinances with effect from 2021-2023.
Advisory Council on the Future of the Financial Centre submits a strategic roadmap for financial market policy to the Federal Council
In its last year of work, 2019, the Advisory Council on the Future of the Financial Centre carried out an analysis of the entire financial market policy in order to submit a roadmap to the Federal Council for the strategic priorities of the coming years.
Decisions of the Swiss Federal Administrative Court (CW 3 - 2020 )
Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week of 13 - 19 January 2020.
SIF updates list of DTAs with abuse provisions
On 17 January 2020, the Bilateral Tax Issues and Double Taxation Division of the State Secretariat for International Financial Matters (SIF) updated the list of agreements with abuse provisions.
Online refund application of withholding tax for persons resident in Germany
An online application of the Swiss Federal Tax Administration (FTA) will be available for refund applications for Swiss withholding tax by German residents from 31 January 2020.
Decisions of the Swiss Federal Court (CW 2 - 2020 )
Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 6 - 12 January 2020.
Selected parliamentary business in tax matters at federal level (as of January 2020)
On 10 January 2020, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
FTA provides information on current topics from October to December 2019
The Swiss Federal Tax Administration (FTA) has published an overview of current topics from October to December 2019.
The Swiss Federal Tax Administration has published Circular Letter No. 29b "Capital Contribution Principle
On 23 December 2019, the Swiss Federal Tax Administration published Circular Letter No. 29b "Capital Contribution Principle". Circular Letter No. 29b comes into force on 1 January 2020 and replaces the previous circular letters No. 29 and 29a.
FTA publishes circular 48 "Forfeiture of the right of natural persons to a refund of withholding tax pursuant to Article 23 of the Swiss Withholding Tax Act".
On 4 December 2019, the Federal Tax Administration (FTA) published Circular 48 on the forfeiture of withholding tax refund claims of individuals.
Federal Council proposes changes to withholding tax
At its meeting on 6 December 2019, the Federal Council opened the consultation procedure on amendments to the Ordinance on Withholding Tax. Accordingly, heirs should reclaim the withholding tax on inheritance income in their canton of residence.
WAK of the National Council for abolition of turnover tax and insurance levy or reform of withholding tax
In its media release of 5 November 2019, the WAK informed the National Council about the parliamentary initiative on turnover and insurance levies, on the reform of withholding tax and on legal form neutrality in company taxation.
Bundesrat approves further key figures for withholding tax reform
At its meeting on 27 September 2019, the Federal Council adopted further key figures for the reform of withholding tax. The consultation process is scheduled to open in the first quarter of 2020.
FTA publishes working paper on crypto currencies and ICOs/ITOs
The emergence and proliferation of crypto currencies have raised various questions about the tax treatment of these book-entry securities. The Federal Tax Administration (FTA) has published a working paper outlining the practice developed to date (as at the end of May 2019).
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 9 August 2019, the Federal Tax Administration (FTA) updated the lists of amendments to laws and ordinances relating to direct federal tax, value added tax, withholding tax and stamp duties.
Selected parliamentary business in tax matters at federal level (8 July 2019)
On 8 July 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Selected parliamentary business in tax matters at federal level (31 May 2019)
On 31 May 2019, the Federal Tax Administration (FTA) updated some of the selected parliamentary transactions in the field of taxation at federal level.
Entry into force of amendments to laws and ordinances in tax law and summary tables for the years 2019-2022
On 8 May 2019, the Federal Tax Administration (FTA) updated the list of federal laws and ordinances with effect from 2019 as well as the list of other legislative and ordinance projects 2020-2022 concerning direct federal tax, value added tax, withholding tax and stamp duties.
Clarification on legal information and advance tax assessments (tax rulings)
On 29 April 2019, the Federal Tax Administration (FTA) published details of the Code of Conduct on the provision of legal information and rulings in the areas of value-added tax and business taxation for radio and television as well as advance tax assessments (tax rulings) for the areas of direct federal tax, withholding tax and stamp duties.
Federal Council opens consultation on STAF ordinances concerning equity capital interest deduction and the crediting of foreign withholding taxes
On 10 April 2019, the Federal Council sent the ordinances on the implementation of the STAF (tax reform and AHV financing) for consultation.
Selected parliamentary business in tax matters at federal level (5 April 2019)
On 5 April 2019, the Federal Tax Administration (FTA) published a revised version of the overview of selected parliamentary business in the tax area at federal level.
In its statement, FDK recommends the rejection of the parliamentary initiative to strengthen auditing and supervisory competencies in the DBG.
The Finance Commission of the National Council (FK-NR) has submitted a parliamentary initiative in which it decides to adapt the legal regulation in the DBG in such a way that the auditing and supervisory competencies in the DBG are strengthened.
FTA Circular on printed matter Direct federal tax, flat-rate tax credit and additional tax retention USA for 2019
The Federal Tax Administration (FTA) has published a circular on printed matters (order forms) concerning direct federal tax, the flat-rate tax credit (pStA) and the additional tax retention USA (zStR USA) for the 2019 tax period for the attention of the cantonal administrations for direct federal tax and the central withholding tax authorities of the cantons.
Article "Federal withholding tax" from the tax information dossier updated
The article "Swiss federal withholding tax" from the tax information dossier has been updated.
FTA publishes withholding tax treatment of winnings from the Money Gaming Act
On 6 February, the Federal Tax Administration (FTA) published a specialist information on the withholding tax treatment of winnings from the Money Gaming Act.
