Mondaq All Regions - Switzerland: Tax
Bar & Karrer
There are no specific rules in Swiss tax law on securities lending and borrowing ("SLB") or REPO transactions.
Prager Dreifuss
Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...
Bar & Karrer
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter-company loans).
Bar & Karrer
The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.
Prager Dreifuss
What is country-by-country reporting? In 2013, the Organisation for Economic Co-operation and Development ("OECD") and the G20 initiated the "Project Base Erosion and Profit Shifting" ("BEPS").
Prager Dreifuss
Damit gingen die OECD und die G20 ein zentrales Anliegen der internationalen taatengemeinschaft an: die Bekämpfung der Steueroptimierung multinationaler Unternehmen
Bar & Karrer
After the rejection of the Corporate Tax Reform III package following a referendum held in February 2017, the Federal Council published new draft legislation for a tax reform...
Rihm Attorneys
The Swiss Federal Tax Administration (SFTA) may provide on a regular basis information to their foreign counterparts on the status of international administrative assistance proceedings in tax matters
Bar & Karrer
Generally, interest paid on loans are not subject to Swiss Withholding Tax ('WHT'). Interest on bonds and bank interest, however, are subject to 35% Swiss WHT
Prager Dreifuss
Am 25. Februar 2015 legte der Bundesrat dem National- und Ständerat den Entwurf zur Teilrevision des Mehrwertsteuergesetzes ("MWSTG") vor.
TMF Group
Swiss voters recently rejected a reform of the country's pension law, which will result in a reduction of VAT rates from 1 January 2018.
TMF Group
The Swiss government recently published its reply to the outcome of the country's popular referendum on Corporate Tax Reform III.
Bar & Karrer
Swiss corporate tax work in 2016 focused primarily on M&A transactions, both in the rivate and public sector, as well as on reorganisations.
Bar & Karrer
The Swiss tax system includes three taxation levels, namely federal, cantonal and communal.
Bar & Karrer
Nach der Ablehnung des Entwurfs zum Unternehmenssteuerreformgesetz III („USR III-Entwurf `) in der Volksabstimmung v 12.2.2017 (vgl. Schreiber/Diefenbacher IStR-LB 2017, 35 ff.)
Bar & Karrer
On January 1 2017, the Swiss domestic legislation on the Automatic Exchange of Information (AEOI) entered into force and the Swiss Federal Tax Administration (SFTA) published guidelines...
Bar & Karrer
The signing ceremony marks an important milestone in the international tax agenda and brings us closer to the goals defined in the BEPS Action Plan.
Bar & Karrer
Individuals are residents for tax purposes in Switzerland when they have their tax domicile or tax residence in Switzerland.
Prager Dreifuss
Die Pauschalbesteuerung ist ein standortpolitisches Instrument mit volkswirtschaftlicher Be-deutung und langjähriger...
Bar & Karrer
Après les arrêts abondamment discutés du Tribunal fédéral 9C_837/2014 du 8 avril 2015 et 141 V 634 du 3 décembre 2015 sur la délimitation entre salaire déterminant et dividende exonéré de charges sociales
Most Popular Recent Articles
Prager Dreifuss
Be it in the Zug "Crypto Valley" or elsewhere, various large-scale Initial Coin Offerings or ICOs have recently been conducted in or from Switzerland. ICOs are a new instrument of raising capital...
Bar & Karrer
The corporate tax systems of most European countries contain rules that provide some form of tax relief on income from participations.
Bar & Karrer
Unlike many countries, Switzerland does not levy an interest withholding tax on interest paid on private and commercial loans (including on arm's length inter-company loans).
Dixcart
Various tax exemptions or concessions exist for holding companies in relation to federal and cantonal taxes when specific criteria are met.
Prager Dreifuss
What is country-by-country reporting? In 2013, the Organisation for Economic Co-operation and Development ("OECD") and the G20 initiated the "Project Base Erosion and Profit Shifting" ("BEPS").
TMF Group
Swiss voters recently rejected a reform of the country's pension law, which will result in a reduction of VAT rates from 1 January 2018.
Prager Dreifuss
The "OECD" Standard for Automatic Exchange of Financial Account Information in Tax Matters, which encompasses the Common Report- ing Standards ("CRS")...
Prager Dreifuss
Since January 1, 2017 Switzerland and Liechtenstein have entered into a double taxation treaty, which regulates potential distinction issues regarding income and wealth taxes ("DTT-LIE").
Prager Dreifuss
Damit gingen die OECD und die G20 ein zentrales Anliegen der internationalen taatengemeinschaft an: die Bekämpfung der Steueroptimierung multinationaler Unternehmen
Rihm Attorneys
The Swiss Federal Tax Administration (SFTA) may provide on a regular basis information to their foreign counterparts on the status of international administrative assistance proceedings in tax matters
Bar & Karrer
After the rejection of the Corporate Tax Reform III package following a referendum held in February 2017, the Federal Council published new draft legislation for a tax reform...
Prager Dreifuss
Am 25. Februar 2015 legte der Bundesrat dem National- und Ständerat den Entwurf zur Teilrevision des Mehrwertsteuergesetzes ("MWSTG") vor.
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