Taxation of employees in the case of cross-border work in the home office
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.
Implications of the home office for cross-border commuters between Switzerland and Germany
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.
Home office and the cross-border commuter agreement with Italy
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.
Cross-border commuter regulation Switzerland-Liechtenstein
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.
.jpg)
.jpg)
Federal Council adopts the dispatch on the amendment of the AIA Act
At its meeting on 20 November 2019, the Federal Council adopted the dispatch on the amendment of the Federal Act on the International Automatic Exchange of Information in Tax Matters (AIAG).
OECD publishes consultation document on the introduction of a global minimum tax on profits
As part of its project on taxation of the digital economy, the Organisation for Economic Cooperation and Development (OECD) published the consultation document on the introduction of a global minimum tax on profits (so-called "Global anti-Base Erosion" or "GloBE") on 8 November 2019.
Federal Council adopts dispatches on the amendments to the DTAs with New Zealand, the Netherlands, Norway and Sweden
At its meeting on 6 November 2019, the Federal Council adopted the dispatches concerning the amendment protocols to the double taxation agreements (DTAs) with New Zealand, the Netherlands, Norway and Sweden.
Federal Council adopts dispatch on the amendments to the DTA with Iran
At its meeting on 23 October 2019, the Federal Council adopted the dispatch on the Protocol of Amendment to the Agreement on the avoidance of double taxation in the area of taxes on income and wealth (DTA) with Iran.
OECD publishes proposal on taxation of multinational companies
On 9 October 2019, the Organisation for Economic Cooperation and Development (OECD) published a proposal to ensure that large and highly profitable multinational companies, especially IT companies, pay taxes.
EU removes Switzerland from its watch list
Switzerland meets international tax standards and implements them. The European Union is now acknowledging this and removing Switzerland from its watch list. The amendment shall enter into force upon publication of the revised Annexes in the Official Journal of the EU.
Federal Council adopts dispatch on the Protocol of Amendment to the DTA with Ukraine
At its meeting on 9 October 2019, the Federal Council approved the dispatch on the approval of a Protocol of Amendment to the Agreement to Avoid Double Taxation in the Area of Taxes on Income and Capital (DTA) between Switzerland and Ukraine. The protocol implements the minimum standards in double taxation agreements and also adapts the DTA to the current treaty policy of the two states.
Exchange of information with 75 countries on around 3.1 million financial accounts
According to the media release of the Federal Tax Administration (FTA) of 7 October 2019, the FTA has exchanged information on financial accounts with 75 countries. The exchange takes place within the framework of the global standard for automatic information exchange (AIA).
.jpg)
Reimbursement in international circumstances - current practice and problem areas
Workshop on the occasion of the ISIS) seminar on 21 September 2020 entitled "Practical cases on withholding tax and outlook on current developments".
Current cases on intercantonal and international corporate tax law
Workshop from the ISIS) seminar on 2/3 March 2020 entitled "Corporate Tax Law 2020
Structuring of real estate assets with a view to estate planning
Workshop on the occasion of the ISIS) seminar of 28 November 2019 entitled "Tax Aspects of Estate Planning for Real Estate".
Possibilities and limits of securing tax planning (rulings, notifications, assurances, preliminary notices and the like), exchange of information, administrative and legal assistance
Workshop on the occasion of the ISIS seminar on 9/10 September 2019 entitled "Tax planning in the area of conflict between cost optimisation, tax compliance and Good citizenship - opportunities and risks".
