zsis) - Center for Swiss and International Tax Law

Popular initiative for a "micro-tax" launched

Initiators around Prof. Dr. Marc Chesney and former Federal Council spokesman Oswald Sigg announced to media people on 15 November 2019 that a collection of signatures for a popular initiative for a "micro-tax" is to start next January 2020.

Federal Council wants to enable electronic tax returns without signatures

The Federal Council wants to waive the obligation to sign the electronically submitted tax return.

FTA publishes withholding tax treatment of profits from the Money Gaming Act

On 6 February, the Federal Tax Administration (FTA) published a specialist information document on the withholding tax treatment of profits from the Money Gaming Act.

Entry into force of amendments to tax laws and regulations

The Federal Tax Administration has updated the lists of changes to laws and ordinances on direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to decrees in tax and duty law in which the Federal Tax Administration is significantly involved or for the implementation of which it is responsible. The list also includes legislative and regulatory projects that have not yet been completed.

Commission majority against abolition of beer tax

The Economic Commission of the National Council dealt with a parliamentary initiative by National Councillor Claudio Zanetti to abolish the beer tax (17,469) and decided by 16 to 8 votes not to follow the initiative. The majority argue that the industry itself is satisfied with the current regime of graduated beer tax, which favours small independent brewers, and does not want any change. Moreover, abolition would send the wrong signal in terms of prevention. The minority is annoyed by the unequal tax treatment of beer and wine and would like to abolish the tax.

Parliament does not want to save hydropower with "dirty electricity tax

Parliament does not want to introduce a tax on "dirty electricity". Following the National Council, on 26 September the Council of States also rejected a professional initiative by the Canton of Geneva. This proposes to use the yield for hydropower and other renewable energies. That settles the matter.