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Switzerland To Amend Tax E-Filing Obligations

by Ulrika Lomas, Tax-News.com, Brussels

28 May 2020


The Swiss Federal Council intends to end the obligation to sign electronic tax returns and to introduce new e-filing requirements for certain documents.

The Council has proposed that for documents filed electronically, such as a tax declaration, the obligation to provide a signature should be replaced by an electronic confirmation of the data provided by the taxpayer. This change would apply at both the cantonal and federal levels.

In the case of taxes collected by the Confederation – withholding tax, stamp duties, and VAT – and in the area of international administrative assistance, the Council proposes that the persons concerned would be required to communicate electronically with the Federal tax Administration.

TAGS: compliance | tax | value added tax (VAT) | tax compliance | tax authority | withholding tax | stamp duty | Switzerland

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