zsis) - Center for Swiss and International Tax Law

Specialised information concerning the levy on radio and television "Associations of autonomous community services

According to the Federal Tax Administration's (FTA) communication of 17 February 2020, autonomous departments of the same community may merge to form a single tax entity.

FTA publishes information on representative liability

On 10 February 2020, the Federal Tax Administration (FTA) published information on the liability of representatives for VAT.

Switzerland and Italy reach agreement on Campione d'Italia

At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.

Switzerland and the Principality of Liechtenstein adapt their VAT agreement

VAT controls on Swiss taxable persons may in future also be carried out in Liechtenstein and vice versa.

Federal Council adopts dispatch on the reimbursement of unlawfully levied VAT on Billag fees

At its meeting on 27 November 2019, the Federal Council adopted the dispatch for a new Federal Act on the flat-rate remuneration of unlawfully levied value-added tax on reception fees for radio and television.

Motion: Parallelism between the limitation rule for VAT and that for withholding tax and stamp duty

The Council of States rejected a motion concerning the parallelism between the statute of limitations rule for VAT and that for withholding tax and stamp duties.

Motion: value added tax. Half-yearly settlement also for the effective settlement method

The National Council has adopted a motion which provides for a half-yearly accounting for the effective accounting method for VAT.

Clarification of legal information and preliminary tax assessments (tax rulings)

On 29 April 2019, the Federal Tax Administration (FTA) published details of the code of conduct for the provision of legal information and rulings in the areas of value added tax and corporate tax for radio and TV as well as tax rulings for direct federal tax, withholding tax and stamp duties.