Switzerland Tax Agency Updates Lists of Upcoming Tax Laws, Regulations

The Swiss Federal Tax Administration Feb. 2 posted online lists of new and proposed tax laws and regulations, with entry into force dates from 2024 to 2028. The lists include measures related to: 1) an increase in VAT and a partial revision of the VAT Act; 2) electronic tax procedures; 3) implementation of OECD minimum tax rules for large international corporations; 4) taxation of life annuities and pensions; 5) tonnage tax on seagoing vessels; and 6) a system change in the taxation of residential property and individual taxation, including income taxation of married couples. [Switzerland, Federal Tax Administration, 02/02/24]

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