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The Federal Council plans to refund the withholding tax even in cases of negligent non-declaration of income, in response to critical Federal Court rulings. This new regulation is intended to avoid double taxation, which until now was only provided for in cases of suspected tax evasion.

Married couples are often at a disadvantage with federal tax, which the Federal Court considers unconstitutional. The Federal Council proposes a "multiple-rate with alternative calculation" to remedy this.

Switzerland plans to subject foreign online retailers with revenues over 100,000 francs to VAT obligations to minimize competitive disadvantages for domestic companies. Small shipments under 65 francs remain exempt from import tax.

Cryptocurrencies pose a challenge in corporate taxation because there are no uniform accounting rules; potential entries include cash, receivables, securities, inventories, or intangible assets. Tax issues often remain unresolved, especially with cryptocurrencies that have properties extending beyond payment functions.

Cryptocurrencies are taxed individually, with specific legal claims leading to different taxes depending on the type of token. In Switzerland, they are subject to wealth tax and differentiated assessments depending on the canton.

Bitcoins must be accounted for and valued differently depending on their use, which is regulated by specific disclosure rules. For significant holdings and strong value fluctuations, detailed information is required in the appendix of the balance sheet.

Bitcoins can be accounted for as securities, inventories, or intangible assets and can be valued either at acquisition cost/lower of cost or market or at observable market prices. For the market price valuation, the ESTV publishes an average value, but a self-calculated average value can also be used.

Bitcoin is subject to accounting requirements according to Art. 959 par. 2 OR; the accounting depends on the intended use. They are not considered cash or receivables, but can be reported under securities or inventories.

Bitcoin meets all the criteria for an accounting obligation according to Art. 959 CO, including availability and probable inflow of funds. Findea explains central legal aspects of Bitcoin accounting in this article.