zsis) - Center for Swiss and International Tax Law

Federal Council supports abolition of imputed rental value

The Federal Council proposes that Parliament accept the bill of the Committee for Economic Affairs and Taxation of the Council of States (WAK-S), which proposes a change in the system of residential property taxation. At the same time, it proposes amendments to key parameters.

WAK of the National Council narrowly approves parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds

In its press release of 18 August 2021, the WAK of the National Council informed about the narrow approval of the parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds".

Application of the most-favoured-nation clause according to the protocol of the double taxation agreement between Switzerland and India

In its communication of 13 August 2021, the State Secretariat for International Financial Matters (SIF) provides information on the changes to dividend taxation due to the application of the most-favoured-nation clause in the DTA CH-IN.

FTA publishes circular concerning professional expense allowances and remuneration in kind 2022

On 13 August 2021, the Federal Tax Administration (FTA) published the circular "Professional expenses lump sums and remuneration in kind 2022 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2022".

Federal Council adopts dispatch on new cross-border commuter agreement with Italy

At its meeting on 11 August 2021, the Federal Council adopted the dispatch on the new cross-border commuter agreement between Switzerland and Italy.

FDF - The reporting procedure for natural persons will not be pursued further

Based on the findings of a working group, the FDF decided on 5 August 2021 not to pursue the idea of a new reporting procedure for natural persons for withholding tax.

Consultation agreement between Switzerland and Germany

On 22 June 2021, Germany and Switzerland announced that the mutual agreement on the taxation of international workers would be extended until 30 September 2021. The parties will then consult again in due course.

Deduction for health insurance premiums to be increased

The Federal Council proposes to increase the deduction for compulsory health insurance and accident insurance premiums in direct federal tax.