The articles of the zsis) - Center for Swiss and International Tax Law are summarized in quarterly issues at the end of each quarter. Register for free and read the current quarterly issue.
The articles of the zsis) - Center for Swiss and International Tax Law are summarized in quarterly issues at the end of each quarter. Register free of charge and read the current quarterly issue including the main topics.
You can find all quarterly issues from 2019 onwards in our archive.
The zsis - Center for Swiss and International Tax Law is a digital information and research platform for practitioners. Our articles are divided into nine tax law topics and are marked with the corresponding colours. These articles appear in the following formats: articles, Tax Snacksnews, papers and documents.
In the following you will find a selection of the latest articles...
The home office has long since become a normal form of work. It enables greater flexibility and thus a better life-work balance, which is why many employees no longer want to do without it. In addition, the home office can also be advantageous for companies: In particular, office space can be reduced, thereby saving on rental costs and energy costs, and employee motivation can be kept high.
Sarah Bühler, René Matteotti and Peter Vogt address the taxation of international employees and their home office activities. They provide an overview of the existing regulations and pay particular attention to the cross-border commuter agreements with Switzerland's neighboring countries.
The world of work has changed drastically in the wake of COVID-19. We are talking about the era of "New Work". Many employees now regularly work in a home office at their place of residence in Switzerland, but also at locations worldwide. This article focuses on the question of whether an employee's home office can become a permanent establishment of the company for tax purposes and which aspects need to be considered. Swiss tax law practice has recently been partly controversial and unclear in this regard.
Working from home has become much more important due to the Corona pandemic. Many employers have found that working from home has proven successful and have introduced regulations that enable mobile working. This also affects cross-border commuters between Germany and Switzerland. A variety of tax regulations, especially in the DTA D-CH, as well as consequences under social security law must be taken into account.
Today, around 85,000 Italian residents work in the border cantons of Ticino, Grisons and Valais. The cross-border commuter agreement concluded with Italy is of great importance especially for the canton of Ticino with its approximately 75,000 cross-border commuters, of which around 66,000 are considered cross-border commuters within the meaning of the agreement.
The double taxation agreement between Switzerland and Liechtenstein contains a special rule for cross-border commuters, according to which the income from employment earned in the State of activity is allocated to the State of residence for taxation. If, on the other hand, an employee in a cross-border context does not meet the criteria established for cross-border commuters, the earned income is allocated for taxation to the State of activity and the State of residence on a pro rata basis in accordance with the general principles. Against this background, employers who employ cross-border commuters from Liechtenstein or Switzerland have different clarification and declaration obligations.
Home office work, which was imposed by the authorities during the pandemic, gave an additional boost to teleworking and the associated flexibilization of work. Even after the pandemic, home office remains widespread in many areas. Employees appreciate the new flexibility and no longer want to do without it. This also applies to the numerous cross-border commuters. The following article clarifies social security issues in connection with home office, especially in cross-border situations.
The place of actual administration is becoming increasingly important in intercantonal relations. If a legal entity moves its statutory seat to another canton, the canton of departure examines the substance available in the canton of arrival. The relevant external objective criteria are office premises, staff and fixed network connection. The business activity, and thus the subjective content of the management as such, are given too little consideration. This problem is to be demonstrated once again on the basis of three recent court decisions.
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law.
The Federal Council appointed Ms. Tamara Pfammatter as the future Director of the FTA on November 16, 2022.
On 16 November 2022, the Federal Council adopted the dispatch on the amending protocol to the DTA with Tajikistan. The protocol implements the minimum standards from the BEPS project.
The services in FTA SuisseTax will be transferred to the federal platform "ePortal" according to the FTA's announcement of November 15, 2022.
Switzerland and the United Arab Emirates signed a protocol amending the agreement for the avoidance of double taxation (DTA) in the area of taxes on income in Abu Dhabi on November 5, 2022. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements.
The tax deduction under the tied pension plan (pillar 3a) was adjusted for the tax year 2023 and amounts to:
On November 3, 2022, the FTA published the 2019 tax statistics.
On October 27, 2022, SIF announced that the mutual agreement of July 18, 2022, on the taxation of telework between Switzerland and France will remain in force until December 31, 2022.
At its meeting on October 26, 2022, the Federal Council approved the dispatch on the amendment of the Federal Law on Tobacco Taxation. This now provides for the taxation of liquids consumed in e-cigarettes.
On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for the 2023 direct federal tax:
On October 13, 2022, SIF published the "Mutual Agreement of September 6 and 29, 2022, respectively, on the procedural rules of the arbitration procedure provided for in Article 25 (Mutual Agreement Procedure), paragraph 5, of the Agreement of February 26, 2010, between the Swiss Confederation and the Kingdom of the Netherlands for the avoidance of double taxation in the field of taxes on income and for the prevention of fiscal fraud and tax evasion."
On October 10, 2022, the Federal Department of Economic Affairs, Education and Research (EAER) adopted an amendment to the "Ordinance of the EAER on the Determination of the Municipalities Included in the Areas of Application for Tax Relief" for the purpose of updating the areas of application for tax relief under regional policy.
The federal popular initiative "For individual taxation independent of civil status (tax justice initiative)" submitted on September 8, 2022, has formally come into effect.
Workshop by Ruth Bloch-Riemer and Olivier Margraf on the occasion of the ISIS) seminar on November 16, 2022, entitled "Tax aspects of business succession".
Workshop by Alexandra Hirt on the occasion of the ISIS) seminar on November 16, 2022 entitled "Tax Aspects of Business Succession".
Workshop by Marco Gehrig on the occasion of the ISIS) seminar on November 16, 2022 entitled "Tax aspects of business succession".
Workshop by Natalie Peter on the occasion of the ISIS) seminar on November 16, 2022 entitled "Tax Aspects of Business Succession".
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Tax Aspects of Company Succession" from November 29, 2022 under the direction of Peter Mäusli-Allenspach.