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.
Council of States approves regulation of VAT refund
At its meeting on 3 June 2020, the Council of States approved the regulation of VAT refunds.
FTA again sends out invoices for the corporate tax on radio and television
On 18 May 2020, the Federal Tax Administration (FTA) announced that the dispatch of invoices for corporate tax on radio and television would be resumed.
New online control computer of the ESTV
The new online tax calculator enables the calculation of (i) income and wealth tax, (ii) inheritance and gift tax and (iii) the tax burden for lump-sum benefits from pension plans for all municipalities for the years 2017 to 2019. In addition, comparative calculations can be made between municipalities and the tax consequences of impending personal changes (marriage, wage increases, etc.) can be calculated.
Specialised information concerning the levy on radio and television "Associations of autonomous community services
According to the Federal Tax Administration's (FTA) communication of 17 February 2020, autonomous departments of the same community may merge to form a single tax entity.
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.
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)"
