For the first time, the tax utilization index distinguishes between natural persons and legal entities.

The Federal Tax Administration has updated circular no. 3 (W95-003D) "Applicable principles for agriculture and forestry based on the Federal Act of December 14, 1990 on Direct Federal Tax (DBG)".

The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".

The Federal Tax Administration has updated the circular "Information sheets on withholding tax and overviews of double taxation agreements".

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 29 and February 4, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 29 and February 4, 2024.

On 29/30 January 2024, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2024.

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).

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 22 - 28, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 22 - 28, 2024.

Together with the SSK, the FTA has prepared a new article "Transfer pricing" for the tax information dossier and published it on January 23, 2024.

On January 23, 2024, the Federal Tax Administration (FTA) announced the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 15 - 21, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 14 - 21, 2024.

On January 19, 2024, the FTA published the list of Italian municipalities within the meaning of Art. 2 of the cross-border commuter agreement with Italy, valid from January 1, 2024.

On January 16, 2024, the FTA published an initial draft of the VAT practice on its website.

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 8 - 14, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 8 - 14, 2024.

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

On 11 January 2024, the Federal Tax Administration published the circular "List of providers of recognized pension products for tied pension provision (pillar 3a), as at 31 December 2023".

On January 12, 2024, the Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies as at December 31, 2023".

Overview of the tax rulings of the Swiss Federal Supreme Court published between January 1 - 7, 2024.

Overview of the tax rulings of the Swiss Federal Administrative Court published between January 1 - 7, 2024.

The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.

The new VAT rates will apply from January 1, 2024. The standard rate is 8.1%, the reduced rate is 2.6% and the special rate for accommodation is 3.8%.

On December 22, 2023, the SIF reported that the list of Swiss and Italian municipalities whose territory lies wholly or partly within a 20 km zone on the border with the other contracting state was set out in a mutual agreement.

On December 22, 2023, the Federal Council decided to levy the supplementary tax in Switzerland from January 1, 2024.

The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".

The tax documentation team has published the "tax folders" for the 2023 tax period.