taxlawblog.ch Your blog on Swiss tax law

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.

Administrative criminal law is to be modernized, made more efficient and aligned with the Criminal Procedure Code. At its meeting on January 31, 2024, the Federal Council opened the consultation on the total revision of the Administrative Criminal Law Act (VStrR).

On January 11, 2024, the Federal Tax Administration (FTA) updated the selected parliamentary business in the area of taxation at federal level.

On December 19, 2023, the FTA amended Communication No. 11 of April 29, 2019 on the formal procedure for tax rulings.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 20 - 26, 2023.

Overview of the tax rulings of the Swiss Federal Administrative Court published between November 13 - 19, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 23 - 29, 2023.

On October 19, 2023, the FTA updated the article "Cryptocurrency" from the Tax Information Dossier.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on October 12, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between October 2 - 8, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 25 - October 1, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 11 - 17, 2023.

The Federal Department of Finance is adjusting the refund and default interest rates for federal taxes and levies to the increased interest rate level. From 2024, an interest rate of 4.75 percent will apply in the case of arrears and for refunds. The interest rate on voluntary advance payments is now 1.25 percent.

Overview of tax law decisions of the Swiss Federal Administrative Court published between September 4 - 10, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 24 - 30, 2023.

Overview of tax law decisions of the Swiss Federal Supreme Court published between July 10 - 23, 2023.

On June 19, 2023, the brochure "The Swiss Tax System" was updated. It provides an overview of taxes at the federal, cantonal and municipal levels and addresses cantonal peculiarities.

Overview of tax law decisions of the Swiss Federal Supreme Court published between June 12 - 18, 2023.

The "Applicable taxes" file was updated on May 25, 2023.

The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at the federal level on May 19, 2023.

Overview of tax law decisions of the Swiss Federal Administrative Court published between April 23 - 30, 2023.

On April 27, 2023, the FTA released the 2022 federal fiscal revenue and legislative chronological trends.

Overview of tax law decisions of the Swiss Federal Supreme Court published between April 17 - 23, 2023.

The FTA published its 2022 activity report on March 28, 2023, and recorded tax revenues of 57.3 billion Swiss francs (+1 billion compared to the previous year) and made more requests for administrative assistance than ever before.

Overview of tax law decisions of the Swiss Federal Administrative Court published between March 20 - 26, 2023.