At its meeting on November 3, 2021, the Federal Council decided to stagger the entry into force of the Federal Act on Electronic Procedures in Tax Matters.
The Federal Act on Electronic Procedures in Tax Matters is a blanket decree and regulates electronic procedures in all areas of taxation. Among other things, it authorizes the Federal Council to oblige companies to communicate electronically with the Federal Tax Administration FTA. It also obliges the cantons to provide for an electronic procedure in addition to the written procedure. Furthermore, it regulates uniform data formats for tax returns and enables the use of the AHV number by the insurer when reporting insurance benefits.
A staggered entry into force is planned for the implementation.
Entry into force as of 1.1.2022:
- the provisions on the competence of the Federal Council to oblige companies to use the electronic procedure in their dealings with the FTA,
- the new provisions on the adaptation of cantonal law to new provisions of the Tax Harmonization Act (StHG),
- various editorial adjustments.
Entry into force as of 1.9.2022 and 1.2.2023:
- The use of the AHV number when reporting insurance benefits by the insurer requires IT adjustments according to the assessment of the Swiss Insurance Association. In addition, the AHV number must already be requested from the policyholders in advance. The staggered entry into force ensures that insurers can request the AHV number from policyholders as of September 1, 2022, and can report benefits paid to the FTA as of January 2023.
Entry into force as of 1.1.2024:
- According to the opinion of the Conference of Cantonal Finance Directors FDK, the cantons need the usual period of around two years to implement the new provisions in the StHG. These will therefore enter into force on January 1, 2024.
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