The urgent Covid 19 Solidarity Guarantee Act of 18 December 2020, which has already entered into force, replaces the Emergency Ordinance of 25 March 2020. It regulates the phases following the granting of the state-guaranteed Covid 19 loans, which injected liquidity into Swiss companies for bridge financing.
In spring 2020, the Covid 19 epidemic and the associated nationa[...]
Initial situation On 15 December 2016, Parliament passed the Federal Act on the Revision of the Withholding Tax on Earned Income. The Withholding Tax Ordinance was published in April 2018. On 12 June 2019, the Federal Tax Administration FTA published circular no. 45 on the withholding taxation of earned income of employees. The revision of withholding taxes has been in force since 1 January 2021. [...]