zsis) - Center for Swiss and International Tax Law

Federal Council enacts higher deduction for third-party childcare

On 21 January 2022, the Federal Council enacted the higher deduction for childcare costs as of 1 January 2023. Up to CHF 25,000 can now be deducted from direct federal tax.

Proposals for the introduction of a Swiss trust

On behalf of Parliament (Motion 18.3383), the Federal Council proposes the introduction of a new legal institution in the Code of Obligations. On 12 January 2022, it opened the consultation regarding the introduction of a Swiss trust, which will last until 30 April 2022.

Dossier on tax information "Cryptocurrency" published

The FTA has published a new article "Cryptocurrency" for the tax information dossier.

FTA publishes updated working paper on cryptocurrencies and ICOs/ITOs

The FTA has updated its working paper on cryptocurrencies and initial coin/token offerings (ICOs/ITOs) as a subject of wealth, income and profit tax, withholding tax and stamp duties. It reflects the state of practice as of the end of 2020.

FTA publishes withholding tax rates 2022

On 9 December 2021, the Federal Tax Administration (FTA) published the withholding tax rates for 2022 or the corresponding rate files if already available.

Federal Council wants to make the taxation of life annuities more flexible

At its meeting on 24 November 2021, the Federal Council decided to flexibly adjust the taxation of life annuities to the investment conditions.

Uniform flat-rate tax deduction for all employed persons

At its meeting on 17 November 2021, the Federal Council instructed the FDF to draw up a bill concerning a uniform flat-rate tax deduction for all employed persons.

FTA publishes maximum pillar 3a deductions

In 2022, the tax deduction within the scope of tied personal pension provision (pillar 3a) is CHF 6,883 for taxpayers with a 2nd pillar and CHF 34,416 for taxpayers without a 2nd pillar. The maximum deductions are also the relevant payment limits.