zsis) - Center for Swiss and International Tax Law

Council of States adopts adjustments to the exchange of information (AIA)

In its meeting on 4 June 2020, the Council of States adopted the adjustments to the exchange of information (AIA).

FDK publishes statement on the consultation of the federal law on withholding tax

On 29 May 2020, the Conference of Cantonal Finance Directors (FDK) published a statement on the consultation process for the federal law on withholding tax.

FTA publishes 2019 activity report

The Federal Tax Administration (FTA) published its 2019 Activity Report on 17 April 2020.

Federal Council wants to strengthen debt capital market with tax reform

On 3 April 2020, the Federal Council adopted a consultation draft to strengthen the debt capital market in Switzerland and to close a gap in withholding tax protection.

Selected parliamentary business in the tax area at federal level (March 2020)

The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level.

FTA publishes measures and circulars due to coronavirus

The Federal Tax Administration (FTA) published measures due to the coronavirus on 26 March 2020, referring to the package of measures adopted by the Federal Council (see our contribution of 21 March 2020). Furthermore, on 24 March 2020 it issued a corresponding circular concerning payment relief for direct federal tax.

Federal Council approves coronavirus package of measures

At its meeting on 20 March 2020, the Federal Council approved various measures to cushion the economic consequences of the coronavirus. The tax measures are as follows:

OECD publishes report on transfer prices in financial transactions

On 11 February 2020, the Organisation for Economic Cooperation and Development (OECD) published a report containing guidelines on the transfer pricing aspects of financial transactions.