Collection of legal texts

Collection of legal texts

In what follows, you can find the cantonak tax administrations and tax laws:
https://www.estv.admin.ch/estv/fr/accueil/impot-federal-direct/impot-a-la-source/liens-cantons.html

VAT Division:
https://www.estv.admin.ch/estv/en/home/value-added-tax.html

Documentation

Federal tax laws

Summary:

Cst. financial regimes
DTHA / DTHA O
DFTA / DFTA O
DC-OECD (D/E)
ATA / ATO
SA / SO
VATA / VATO/ VATA O
ITL / Connected acts / Drafts
Notices of amendment / cross-references
Dictionary (D/F/E)
Direct comparison index

Tax circulars and circular letters by the Confederation

Summary:

FTA Circulars
FTA Circular letters
FTA Notices
FTA / STC Directives
STC Circulars / Analyses
Zurich Canton directive

Federal legislation on VAT I

Summary:

Legal bases
21 Infos on VAT
14 Infos on customs and circular

You can find other specialised works on https://www.estv.admin.ch/estv/en/home/value-added-tax.html or on https://www.schulthess.com/buchshop/services/buchladen-zuerich

Please feel free to contact us if you have any questions.

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