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26
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05
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2022
05/2022

FTA publishes legislative and ordinance amendments 2023-2025

Tabea Lorenz

Tabea Lorenz
Tabea LorenzTabea Lorenz
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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. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.

The following laws or regulations are expected to come into force:

  • Federal Act on Electronic Procedures in Tax Matters (staggered as of 01.01.2022, 01.09.22, 01.02.23, 01.01.24)
  • Amendment of the Federal Act on Direct Federal Tax (01.01.2023)
  • Code of Obligations (Stock Corporation Act) (01.01.2023)
  • Federal Act on the Change of System for the Taxation of Home Ownership (01.01.2023 at the earliest)
  • Federal Act on the Taxation of Life Annuities and Similar Forms of Pension Provision (01.01.2023 at the earliest)
  • Amendment of the Federal Value Added Tax Act (01.01.2023)
  • Federal Act on Withholding Tax (Strengthening the Debt Capital Market) (01.01.2023 at the earliest)
  • Federal Act on Combating Abusive Bankruptcy (amendment of the Federal Act on Debt Collection and Bankruptcy, the Code of Obligations, the Criminal Code, the Military Criminal Code and the Criminal Records Act) (expected 01.01.2024)
  • Ordinance on the Reporting Procedure within the Group for Withholding Tax (01.01.2023)
  • Collective Investment Schemes Act. Limited Qualified Investor Fund (L-QIF) (expected 01.04.2023)
  • Federal Act on the Tonnage Tax on Sea-going Ships (01.01.2024 at the earliest)
  • Partial revision of the Value Added Tax Act (01.01.2024 at the earliest)
  • Federal Act on the Increase of Tax Deductions from Premiums for Compulsory Health Care Insurance and Accident Insurance (01.01.2024 at the earliest)
  • Introduction of the trust (amendment of the Code of Obligations) (01.01.2024 at the earliest)
  • Federal decree on a special taxation of large corporate groups (implementation of the OECD/G20 project on the taxation of the digital economy) (probably 01.01.2024)

The overview can be found here .

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First publication:
FTA publishes legislative and ordinance amendments 2023-2025
www.taxlawblog.ch

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