Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters SIF announced on 13 April 2023 that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the application of Article 15(4) of the double taxation agreement between Switzerland and Germany.
FTA - Life annuities will be taxed flexibly as of 2025
The taxation of life annuities in pillar 3b will be flexibly adjusted to the investment conditions when it comes into force on January 1, 2025.
Consultation agreement between Switzerland and Germany concerning withholding taxes
The State Secretariat for International Financial Matters SIF announces that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the procedure for relief from German withholding taxes on dividends, interest and royalties under the double taxation agreement between Switzerland and Germany.
Federal Council opens consultation for new regulation of professional costs
At its meeting on December 21, 2022, the Federal Council opened the consultation process for a new regulation of professional costs.
Maximum Pillar 3a deductions in tax year 2023
The tax deduction under the tied pension plan (pillar 3a) was adjusted for the tax year 2023 and amounts to:
FTA publishes tax statistics for individuals and legal entities 2019
On November 3, 2022, the FTA published the 2019 tax statistics.
Tax pitfalls in estate planning
Workshop by Ruth Bloch-Riemer on the occasion of the ISIS) seminar on 26 November 2020 entitled "Erbvorbezug, Erbgang, Erbteilung und Willensvollstreckung im Steuerrecht".
Facilitated subsequent taxation, tax succession and liability of heirs
Workshop by Nicole Bühler on the occasion of the ISIS) seminar on 26 November 2020 entitled "Advance withdrawal, inheritance, division of inheritance and execution of wills in tax law".
