Automation of cantonal tax assessment
Tax administrations are increasingly automating their processes and making greater use of AI. They are also obliged to do so due to their duty to ensure efficient and effective administrative action. The authors build on this and examine the requirements that progressive automation must meet in light of the principle of legality, the duty to examine and investigate and the duty to justify and where there is a need for legislative action.
Blockchain and its applications
Blockchain technology was originally developed to create Bitcoin, a currency and payment system without intermediaries. Today, it is also used in other areas. Given the tax relevance of the topic, this article provides a brief overview of how various blockchains work and their applications. In addition, the classification of crypto assets by financial market authorities and the limitations of the technology are explained.
Practical experience in the taxation of blockchain projects.
In the future, blockchain technology will play a central role in digital applications. Due to the increasing prevalence of this technology, tax challenges also arise for the actors involved. This article discusses selected practical and theoretical tax issues related to this technology.
FTA VAT practice related to blockchain and distributed ledger technology (DLT).
The Swiss Federal Tax Administration (FTA) has already published its VAT practice in connection with blockchain and distributed ledger technology (DLT) for the first time in 2019. However, these practice determinations are incomplete in certain areas and have gaps. A revision is urgently needed.
Martin Huber about the new zsis)
The journal zsis) was renamed the "Center for Swiss and International Tax Law" in spring 2018. On the zsis)-platform, contents around the topic tax law are published. The publication takes place in 10 issues per year, which are sent directly and conveniently to your mailbox via a newsletter. All content distributed via the newsletter can also be found directly on the zsis)-platform.
Fiscal revenues of the federal government 2024
On April 25, 2025, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2024.
Federal Council adopts dispatch on the extension of the international automatic exchange of information in tax matters
On February 19, 2025, the Federal Council submitted the dispatch on the expansion of the international automatic exchange of information in tax matters (AEOI) to Parliament.
Mail delivery at the weekend: Deadlines under federal law should only start on Monday
In the case of postal items that trigger a deadline and are delivered at the weekend, the deadline should only begin to run on the following working day. This principle already applies in civil procedure law and is now to be applied to all federal law.
Tax-recognized interest rates 2025 for advances or loans in Swiss francs and foreign currencies
On 27/28 January 2025, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2025.
Increase in tobacco tax as of January 1, 2025
The Federal Office for Customs and Border Security has amended Directive R-120-3 "Cross-border traffic in tobacco, manufactured tobacco products and substitute products" as of January 1, 2025.
FTA publishes tax statistics for natural persons and legal entities 2021
On October 11, 2021, the FTA published the 2021 tax statistics.
Fiscal revenues of the federal government 2023
On April 29, 2024, the FTA published the federal government's fiscal revenue and the chronological development of legislation in 2023.
Federal Council brings amendments to the Heavy Vehicle Fees Act into force on May 1, 2024
At its meeting on March 27, 2024, the Federal Council adopted the total revision of the Heavy Vehicle Fees Ordinance (SVAV). It also decided to bring the revised Heavy Vehicle Fees Act (SVAG) and the SVAV into force on May 1, 2024.
ISIS) seminar folder "Tax procedural law incl. appeal proceedings (2025)"
All documents from the ISIS) seminar "Tax procedural law incl. appeal proceedings" from May 05, 2025 under the direction of Jasmin Malla in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
Everyday and special issues in the withholding tax procedure
Workshop by Slavica Loeb-Lazarevic and Laetitia Fracheboud on the occasion of the ISIS) seminar on May 05, 2025 entitled "Everyday and special issues in the withholding tax procedure"
Amendment of legally binding rulings (revision and subsequent tax proceedings including differentiation from criminal tax proceedings)
Workshop by Jasmine Cuccarède and Patrick Meier on the occasion of the ISIS) seminar on May 5, 2025 entitled "Amendment of final rulings (revision and post-tax proceedings including differentiation from criminal tax proceedings)"
