zsis) - Center for Swiss and International Tax Law

FTA publishes Circular Letters 22a and 23a concerning the partial taxation of income from investments held as private and business assets

On 31 January 2020, the Federal Tax Administration (FTA) published Circular Letters No. 22a "Partial Taxation of Income from Participations as Part of Private Assets and Restriction of Debt Interest Deduction" and No. 23a "Partial Taxation of Income from Participations as Part of Business Assets and Participations Declared as Business Assets".

Canton ZH: Changes to the flat-rate tax credit

The ordinance on the implementation of the flat-rate tax credit was adapted to the new requirements of federal law as of 1 January 2020. On the same date, the Ordinance on cantonal tariffs for calculating the maximum amount up to which a flat-rate tax credit can be granted to natural persons was repealed.

Online refund application of withholding tax for persons resident in Germany

An online application of the Swiss Federal Tax Administration (FTA) will be available for refund applications for Swiss withholding tax by German residents from 31 January 2020.

FTA publishes Circular Letter 48 "Forfeiture of the right of natural persons to a refund of withholding tax pursuant to Article 23 VStG".

On 4 December 2019, the Federal Tax Administration (FTA) published Circular Letter 48 concerning the forfeiture of the right to a refund of withholding tax from individuals.

Federal Council proposes changes to withholding tax

At its meeting on 6 December 2019, the Federal Council opened the consultation procedure on changes to the ordinance on withholding tax. Accordingly, heirs should reclaim the withholding tax on inheritance income in their canton of residence.

WAK of the Council of States occurs System change in imputed rental value

After the WAK of the Council of States had commissioned the administration at its August meeting to look into various issues in greater detail, it has now taken up the discussion of the change of system for imputed rental value and, according to the media release of 15 November 2019, voted in favour by 10 to 3 votes.

Zurich shows more flexibility for start-ups

On 5 November 2019, the Finance Directorate and the Economic Directorate of the Canton of Zurich published a joint press release stating that there should be no tax obstacles to an agreed change in the ownership structure of founding shareholders.

FTA publishes tax statistics 2016

On 1 November 2019, the Swiss Federal Tax Administration (FTA) published the tax statistics of natural and legal persons for 2016.