Circular Letter 37A: Share based payments from the company's point of view

On 4 May 2018 the Swiss Federal Tax Administration (FTA) published the circular letter 37A concerning the tax treatment of share based payments from the employers point of view (Circular Letter 37A - only available in German).

The circular letter provides an overview of the principles of the current tax practice at the Company level.

Regarding taxation of share based payments from an employees perspective circular letter No. 37 remains in place.


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Accounting and Auditing Ltd.

Comptabilité et Revision SA

Bundesstrasse 3


CH-6302 Zug

T +41 41 729 51 00

F +41 41 729 51 29

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