The principle of investigation as a challenge to fully automated procedures
Since 1 January 2017, Germany has had the option of taxing without any human intervention, i.e. fully automatically. This is contrasted with the legislative project to introduce the possibility of fully automated assessment of customs duties, certain commercial transport taxes and the performance-related heavy vehicle tax in Switzerland. The article examines the possibilities and limits of full automation in largely standardized procedures.
National Council rejects amendment of the Customs Tariff Act
In its session of 4 June 2020, the National Council rejected the amendment of the Customs Tariff Act (abolition of industrial tariffs).
Council of States approves various double taxation agreements
At its meeting on 4 June 2020, the Council of States approved various double taxation agreements (DTAs).
Council of States adopts adjustments to the exchange of information (AIA)
In its meeting on 4 June 2020, the Council of States adopted the adjustments to the exchange of information (AIA).
Federal Council adopts dispatch on the Federal Act on Electronic Procedures in Tax Matters
On May 20, 2020, the Bundesrat passed a bill to digitize tax procedures.
Federal Council wants to strengthen debt capital market with tax reform
On 3 April 2020, the Federal Council adopted a consultation draft to strengthen the debt capital market in Switzerland and to close a gap in withholding tax protection.
Federal Council wants to align taxation of life annuities with interest rates
On 4 April 2020, the Federal Council adopted a consultation draft that aims to adjust the taxation of life annuities.
Federal Council has adopted a dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly
At its meeting on 6 March 2020, the Federal Council adopted the dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly" (unofficially "99% initiative"). The Federal Council recommends that the initiative be rejected without a counterproposal.
