Memorandum of Understanding between Switzerland and France
On December 17, 2024, the SIF announced that a new memorandum of understanding had been concluded between Switzerland and France on the taxation of cross-border teleworking.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) has published the 2025 withholding tax rates for all cantons.
Federal Council adopts dispatch on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)" (inheritance tax initiative)
On December 13, 2024, the Federal Council adopted the dispatch on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)". It rejected the initiative of the Young Socialists (JUSO) without a direct counter-proposal or indirect counter-proposal.
Federal Council introduces retroactive purchase option for pillar 3a
From January 1, 2025, people working in Switzerland who have not paid the maximum permissible contributions into their pillar 3a every year since the bill came into force will be able to pay these contributions retroactively for up to ten years and deduct these purchases from their taxes.
FDF reduces tax-free limit for travel to CHF 150
At its meeting on October 16, 2024, the Federal Council was informed by the Federal Department of Finance (FDF) about the reduction in the value exemption limit for travel.
FTA publishes withholding tax rates 2025
The Federal Tax Administration (FTA) published the 2025 withholding tax rates on October 8, 2024.
Transactions et restructurations - Partie 2
Atelier de Arthur Magnin à l'occasion du séminaire ISIS) du 7 novembre 2023 intitulé "Actualités en matière d'impôt anticipé / Droits de timbre"
Droit de timbre de négociation/Impôt anticipé: Questions théoriques et pratiques actuelles
Atelier de Lucien Jean on the occasion of the séminaire ISIS) du 7 novembre 2023 intitulé "Actualités en matière d'impôt anticipé / Droits de timbre"
