Mondaq All Regions - Switzerland: Tax
PrimeTax AG
Anyone who deals with VAT knows how complicated the EU VAT system is. The European Union is planning to simplify the system. The first updates will apply from 2020 at the latest.
PrimeTax AG
Under certain conditions, EU directives can also take direct effect, as happened in a legal case in Germany with regard to Art. 307 of the EU VAT directive (Separate regulation for travel agents).
Prager Dreifuss
As one of the BEPS project's antitax avoidance measures, the OECD has developed a so called multilateral instrument which has been signed by 87 jurisdictions so far. The purpose of the MLI
Baer & Karrer
The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).
Baer & Karrer
Within the realm of international bond markets, investors generally do not accept a deduction in withholding taxes ...
Dixcart
Many foreigners move to Switzerland for its high life quality, outdoor lifestyle, excellent working conditions and business opportunities.
PrimeTax AG
U.S. taxpayers continue to analyze and adapt to the new international taxation regimes introduced by the Tax Cuts and Jobs Act (TCJA) ...
Altenburger Ltd legal + tax
The request for a preliminary ruling to the ECJ concerned the interpretation of the Agreement between the European Community and its Member States and the Swiss Confederation on the Free Movement of Persons ...
PrimeTax AG
In our July 2018 newsletter, we looked at the new Swiss VAT obligations for the e-commerce business that were to come into force from 1 January 2019.
Prager Dreifuss
Auf einmal ist sie da, die Nachfolgeregelung. Für viele Unternehmer ist es kein leichter Moment
PrimeTax AG
ithholding tax rate corrections: an important deadline for the withholding tax is approaching: 31 March 2019.
Baer & 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).
Baer & Karrer
A practice note published by the SFTA on 5 February 2019 adopts a highly welcome loosening of the conditions under which bonds/debentures ...
Prager Dreifuss
Mit Entscheid BGer 2C_168/2017 vom 26. Oktober 2017 weitete das Bundesgericht den Tatbestand der Steuerumgehung auf eine Unternehmensnachfolge aus,
PrimeTax AG
Everything is still unclear and no one really knows.
Altenburger Ltd legal + tax
Многие клиенты также отметили, что эволюция в сторону налоговой прозрачности идет
Dixcart
Reform of the taxation of Swiss companies has been on the agenda for a considerable length of time. On 28 September 2018, the final draft of the ‘Federal Act on Tax Reform and "AHV" Financing' was approved by the Swiss Parliament.
Prager Dreifuss
In connection with the international pressure on the Swiss corporate tax location, especially in relation to the Cantonal exemption of income for holding companies as well as the status...
Dixcart
The Brazilian and Swiss Governments signed a Double Tax Treaty (DTT) on 3 May 2018.
Altenburger Ltd legal + tax
The year 2018 was a challenging and interesting year for legal and tax developments affecting clients from Russia/CIS with business or personal interests in Switzerland.
Most Popular Recent Articles
Dixcart
Many foreigners move to Switzerland for its high life quality, outdoor lifestyle, excellent working conditions and business opportunities.
Baer & Karrer
Within the realm of international bond markets, investors generally do not accept a deduction in withholding taxes ...
Altenburger Ltd legal + tax
Многие клиенты также отметили, что эволюция в сторону налоговой прозрачности идет
PrimeTax AG
U.S. taxpayers continue to analyze and adapt to the new international taxation regimes introduced by the Tax Cuts and Jobs Act (TCJA) ...
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...
Prager Dreifuss
In connection with the international pressure on the Swiss corporate tax location, especially in relation to the Cantonal exemption of income for holding companies as well as the status...
Froriep
Interest rates on intra group loans are a recurring topic. The Swiss Federal Tax Administration (FTA) publishes safe harbour interest rates on an annual basis in advance.
PrimeTax AG
Anyone who deals with VAT knows how complicated the EU VAT system is. The European Union is planning to simplify the system. The first updates will apply from 2020 at the latest.
Baer & 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).
Altenburger Ltd legal + tax
The request for a preliminary ruling to the ECJ concerned the interpretation of the Agreement between the European Community and its Member States and the Swiss Confederation on the Free Movement of Persons ...
Akin Gump Strauss Hauer & Feld LLP
In Switzerland, foreign wealthy families often benefit from special tax deals: lump-sum taxation or forfait fiscal in French.
PrimeTax AG
In our July 2018 newsletter, we looked at the new Swiss VAT obligations for the e-commerce business that were to come into force from 1 January 2019.
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