zsis) - Center for Swiss and International Tax Law

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.

FTA publishes interest rates for direct federal tax 2023

On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for the 2023 direct federal tax:

Tax justice initiative has come to fruition

The federal popular initiative "For individual taxation independent of civil status (tax justice initiative)" submitted on September 8, 2022, has formally come into effect.