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.
Federal Council puts into force the amendment to the VAT Ordinance on electronic procedures
According to the Federal Council's media release of June 16, 2023, the amendment to the VAT Ordinance on Electronic Procedures is scheduled to enter into force on January 1, 2024.
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.
FTA updates legislative and ordinance changes 2023-2025
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law.
Federal Council adopts dispatch on the total revision of the Customs Act
At its meeting on 24 August 2022, the Federal Council adopted the dispatch on the total revision of the Customs Act.
Federal Council opens consultation on ordinance on minimum taxation of large corporate groups
On August 17, the Federal Council opened the consultation on the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MindStV).
Federal Council opens consultation on the amendment of the VAT Act and the amendment of the VAT Ordinance
At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Act and the amendment of the Ordinance on the Business Identification Number. In the future, the STV will be able to automatically report to the Federal Statistical Office sole proprietorships without an entry in the commercial register but with a VAT turnover of at least CHF 100,000. This will make it easier for commercial register authorities to check entries.
Federal Council opens consultation on the amendment of the Value Added Tax Ordinance
At its meeting on June 29, 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. In the future, registration and billing for value added tax (VAT) will be done electronically.
The Confederation regulates the implementation of the OECD minimum tax in Switzerland
In order to implement the OECD/G20 project on the taxation of the digital economy, the Federal Council proposes a supplementary tax, with 25% of the revenue going to the Confederation and 75% to the cantons and municipalities.
