Taxlawblog.ch
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Your blog on Swiss tax law.
Taxlawblog.ch
2d ago
On 11 March 2024, the FTA published material adjustments to the publications on the topics of portal obligation and retail trade on the website ..read more
Taxlawblog.ch
2d ago
According to the FTA, new requirements became apparent during the pilot phase for the implementation of the new cross-border commuter agreement of 23 December 2020 between Switzerland and Italy, which must be implemented retroactively in order to meet the requirements of the agreement. Part of this is also the specification of the Wage Standard CH (ELM) and thus the implementation in the ELMVersion 5.0 certified ERP systems ..read more
Taxlawblog.ch
2d ago
On 14 March 2024, the Federal Tax Administration (FTA) issued final rulings pursuant to Art. 5 no. 3 lit. b of the FATCA Agreement ..read more
Taxlawblog.ch
2d ago
Overview of the tax law decisions of the Swiss Federal Administrative Court published between 11 - 17 March 2024 ..read more
Taxlawblog.ch
2d ago
As part of the renewal and modernisation of the collection system for the performance-based heavy vehicle charge (LSVA), owners of vehicles registered in Switzerland will in future be able to choose between different providers of LSVA registration systems. On behalf of the responsible Federal Office for Customs and Border Security (FOCBS), the LSVA basic supply is ensured by the registration company "NATRAS AG", which was founded in January 2024 ..read more
Taxlawblog.ch
2d ago
Overview of the tax law decisions of the Swiss Federal Supreme Court published between 11 - 17 March 2024 ..read more
Taxlawblog.ch
2d ago
On February 19, 2024, the OECD Council updated the commentary on Article 26 of the OECD Model Tax Convention. It was clarified that information received in the context of administrative tax assistance can also be used in relation to unnamed persons ..read more
Taxlawblog.ch
2d ago
Overview of the tax rulings of the Swiss Federal Supreme Court published between March 18 - 24, 2024 ..read more
Taxlawblog.ch
1w ago
At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations ..read more