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.
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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.
New online services for withholding tax and stamp duty
The FTA is expanding its online services for withholding tax and stamp duties.
OECD publishes report on Amount B of Pillar I
On February 19, 2024, the OECD/G20 Inclusive Framework on BEPS published the report on Amount B of Pillar I.
Tax-recognized interest rates 2024 for advances or loans in Swiss francs and foreign currencies
On 29/30 January 2024, the FTA published the circulars on the tax-recognized interest rates in Swiss francs and foreign currencies 2024.
Cross-border commuter agreement with Italy: FTA publishes list of municipalities from 2024
On January 19, 2024, the FTA published the list of Italian municipalities within the meaning of Art. 2 of the cross-border commuter agreement with Italy, valid from January 1, 2024.
FTA - Imputed interest rate on the security equity
The imputed interest rate on the security equity corresponds to the yield on ten-year federal bonds on the last trading day of the calendar year preceding the beginning of the tax period in accordance with Article 25abis paragraph 4 first sentence StHG.
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Investments in crypto assets
Workshop by Silvan Guler and Daniel Bürki on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Investments in crypto assets"
Family foundations and trusts in estate planning
Workshop on "Family Foundations and Trusts in Estate Planning" by Daniel Bader, Hanna Brozzo and Marlene Kobierski on the occasion of the ISIS seminar "Structuring Private Wealth by Means of Trusts or Foundations" on October 31, 2023.
