31 July 2018 Swiss Tax Authority publishes guidance on lump sum taxation The Swiss Federal Tax Administration (SFTA) published a new circular letter 44 (CL 44) on July 24, regarding lump sum taxation in Switzerland regarding federal direct tax. It contains a summary of the existing legislation and practice, and provides further guidance regarding various aspects which were not necessarily handled in a uniform manner up to this date. Document ID: 2018-1533 |