zsis) - Center for Swiss and International Tax Law

FDK comments on the partial abolition of the imputed rental value

In a media release dated 13 June 2019, the Conference of Cantonal Finance Directors (FDK) issued a statement on the proposal of the preliminary advisory commission of the Council of States to reform the taxation of residential property.

Federal Supreme Court annuls vote on marriage penalty

The Federal Supreme Court revokes the 2016 vote on the popular initiative "For marriage and family - against the marriage penalty". The Federal Council's incomplete and non-transparent information would have violated the freedom of voters to vote. Given the narrow rejection of the bill and the seriousness of the irregularities, it is possible that the result of the vote could have been different.

Adjustment of the price list regarding the Direct Federal Tax 2018

On 11 March 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the share price lists (ICTax) regarding the Federal Direct Tax 2018.

Circular "List of providers of recognised pension products of tied pension provision (pillar 3a)

On 8 February 2019, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b endowment insurance policies eligible for surrender".

Increase in tax deductions for health insurance premiums

The Commission has also discussed two motions calling for an increase in the deductions for health insurance premiums in direct federal tax. The Motion Grin (17,3171), which would like to almost double the current deductions, was transferred with 9 to 3 votes. For the majority of commission members, health insurance premiums are compulsory charges and part of the unavoidable cost of living. Higher deductions are justified by this and by the strong growth in premiums over the last few years. A minority rejects the motion because higher incomes would benefit disproportionately. The motion Lehmann/Regazzi (15,4027), which wants to make self-paid health insurance premiums fully tax deductible according to income, was rejected by 8 votes to 4. The gradation is problematic and complicates the tax system.

FTA publishes withholding tax treatment of profits from the Money Gaming Act

On 6 February, the Federal Tax Administration (FTA) published a specialist information document on the withholding tax treatment of profits from the Money Gaming Act.

Residential property taxation: discussion of the preliminary draft commenced

The Commission for Economic Affairs and Taxation of the Council of States (WAK-S) has accepted without opposition the preliminary draft on the system change in the taxation of home ownership (17,400) and has largely conducted the detailed consultation.

Once more self-disclosures

Last year, the tax office of the Canton of Zurich received 7250 voluntary declarations, thus again significantly exceeding the record figure of the previous year (6200). This is due to the Automatic Information Exchange (AIA) of bank data, which came into force between numerous countries at the beginning of 2017. Since the possibility of voluntary reports without penalty (2010), the cantonal tax office had previously received 850 to 2100 such reports per year.