FTA/ESTV — Swiss Federal Tax Administration

The Federal Tax Administration (ESTV) is Switzerland's central federal authority for tax law. It reports to the Federal Department of Finance (FDF) and is responsible for the collection, control, and enforcement of federal taxes as well as international tax cooperation.

• Value added tax (VAT): Collection and control of national turnover tax
• Withholding tax: Source tax on capital income, lottery winnings, and insurance payments
• Stamp duties: Issuance levy and securities transfer tax
• International information exchange: AIA/CRS, FATCA, and mutual assistance in tax matters
• Direct federal tax (DBSt): Collection of federal income and profit tax
• Military service exemption tax (WPE): Collection of the exemption levy for non-rendered military service
• Tax harmonization: Coordination with cantonal tax authorities

The ESTV was established in 1915 as an independent federal authority after World War I prompted Switzerland to introduce new federal taxes. Withholding tax was introduced in 1944, and VAT replaced the earlier turnover tax (WUST) in 1995.

A turning point came with international pressure on Swiss banking secrecy from 2008 onward, leading to the signing of numerous double taxation agreements (DTAs) in line with OECD standards and ultimately the introduction of automatic exchange of information (AIA). Since autumn 2018, Switzerland has been automatically exchanging account data (initially for tax year 2017) with numerous partner states.

The ESTV is responsible for:

• All VAT-liable businesses in Switzerland (turnover > CHF 100,000)
• Withholding tax debtors (banks, companies with capital income)
• Securities issuers (stamp duties)
• Reporting financial institutions under AIA/CRS and FATCA
• Taxable individuals and legal entities (direct federal tax)
• Cantonal tax authorities (coordination and harmonization)

• VAT registration and reporting (quarterly or annually)
• Remittance of withholding tax (35%) on dividends, interest, and winnings
• Reporting and settlement of stamp duties
• Implementation of AIA reporting obligations (annual transmission of account data)
• FATCA compliance for financial institutions with US clients
• Duty to provide administrative assistance upon requests from foreign tax authorities

ESTV administers FATCA reporting for Switzerland. Analogous connections (de-bzst→fatca) already existed.

"FTA — Federal Tax Administration" was classified under theme "Jurisdiktion". Correct is "Steuer". National laws and authorities are classified by subject matter, not as Jurisdiction. Country profiles are classified as Jurisdiction.

2 corrections:
- First AIA data exchange was in 2018, not 2017
- FATCA agreement with Switzerland was concluded in 2014, not 2013
1 update:
- Field last_amended is null — should have a value
5 clarifications.
2 notes.