FTA - Compensation for cold progression: adjustment of rates and deductions
To offset the consequences of cold progression, the Federal Department of Finance (FDF) is adjusting the rates and deductions for direct federal tax from the 2023 tax year:
Withholding tax: application of the limitation periods for refunds
On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.
FTA publishes circular regarding the refund of withholding tax on lump-sum pension benefits in relation to Italy
On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".
Deduction for health insurance premiums to be increased
At its meeting on 22 June 2022, the Federal Council adopted the dispatch on increasing the deductions for insurance premiums and interest on savings capital for direct federal tax.
Federal Council adopts benchmarks for individual taxation
At its meeting on 25 May 2022, the Federal Council adopted the key values for individual taxation.
Canton of Zurich - Refund of withholding tax on undistributed inheritances
From 1 January 2022, taxpayers in the canton of Zurich will claim back their pro rata withholding tax on undistributed inheritances in their canton of residence.
Adjustment of the private share in the car costs in the leaflets N1/2007 and NL1/2007
On 22 March 2022, the FTA amended the information sheets N1/2007 and NL1/2007, as Art. 5a para. 2 of the Federal Ordinance on Professional Costs came into force on 01 January 2022, which now provides for a higher flat-rate travel cost deduction of 0.9% of the purchase price of the vehicle as monthly income.
Investments in securities, structured products, collective investment schemes, etc.
Workshop by Stefan Oesterhelt and Daniel Bieri at the ISIS) seminar on September 23-24, 2024 entitled "Investments in securities, structured products, collective investment schemes, etc."
Specialties in wealth tax (valuation, bouclier fiscal, etc.)
Workshop by Marco Greter and Nina Blanz on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Specialties in wealth tax"
