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Reforms
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28
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11
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2019
11/2019

Implementation of STAF: Regulations enter into force on 1 January 2020

Alain Zbinden

Alain Zbinden
Alain ZbindenAlain Zbinden
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At its meeting on 13 November 2019, the Federal Council approved three ordinances on the Federal Tax Reform and OASI Financing Act (STAF). These amendments concerning the tax part will enter into force on 1 January 2020.

The tax section concerns the Ordinance on the reduced taxation of profits from patents and comparable rights (Patentbox Ordinance), the Ordinance on the tax deduction on self-financing of legal entities and the amendment of the Ordinance on the flat-rate tax credit (new: Ordinance on the crediting of foreign withholding taxes).

The press release is available here.

First publication:
www.taxlawblog.ch

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