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27
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01
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2022
01/2022

FTA publishes legislative and ordinance amendments 2022-2024

Natalya Ezzaini

Natalja Ezzaini
Natalja EzzainiNatalja Ezzaini
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The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties.

In 2022, the following laws will come into force:

  • Federal law on the tax treatment of financial penalties
  • Federal Act on Electronic Procedures in Tax Matters (first legislative provisions)
  • Amendment of the Withholding Tax Act (too-big-to-fail instruments)
  • Amendment of the Withholding Tax Ordinance (Reclaiming Withholding Tax on Inheritance Income)
  • Professional Expenses Ordinance (increase in business vehicle allowance)
  • Interest Rate Ordinance FDF

Further information is available here.

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First publication:
FTA publishes legislative and ordinance amendments 2022-2024
www.taxlawblog.ch

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