Refund of withholding tax in international relations
The refund of withholding tax on dividends from Swiss companies by foreign shareholders can only be made on the basis of a double taxation agreement between Switzerland and the country of residence of the claimant. In order to claim relief from withholding tax under the applicable double taxation treaty, the residence of the claimant must be confirmed by the foreign tax authorities.
Transfer of the registered office to Switzerland - A case for the old reserve practice?
The problem of old reserves has become an integral part of daily tax consulting practice in Switzerland. The corresponding problem will be examined in this article on the basis of a transfer of the registered office of a foreign company to Switzerland. Here, too, the Federal Tax Administration (FTA) initially assumed that the "old reserves" brought into Switzerland were subject to Swiss abuse practice without restriction.
Place of actual administration in the age of digitalisation & home office
Since the concept of the place of actual administration was incorporated into the law in 1951, digitisation has progressed in great strides. The author explores the question of the extent to which, in the age of home offices and video conferencing via the internet, criteria such as office space, lack of staff, lack of telephone accessibility and address redirection are still contemporary and whether the place of actual administration can still be determined geographically at all in the face of increasing mobility.
Consultation agreement between Switzerland and Germany
On 30 November 2021, SIF announced that the consultation agreement between Switzerland and Germany of 11 June 2020 concerning the taxation of cross-border workers during the COVID-19 pandemic will not be terminated until at least 31 March 2022.
Federal Council adopts dispatches on amendments to the DTAs with Japan and Northern Macedonia
The Dispatches on the Protocols of Amendment to the DTAs with Japan and Northern Macedonia were adopted by the Federal Council on 17 November 2021.
Switzerland and Armenia sign Protocol of Amendment to the Double Taxation Agreement
Switzerland and Armenia signed a Protocol of Amendment to the corresponding DTA on 12 November 2021. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements as well as the international standard in matters of information exchange.
FTA publishes final ruling on the FATCA agreement
On 19 November 2021, the Federal Tax Administration (FTA) notified the issuance of a final ruling pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
Federal Councillor Ueli Maurer meets Russian Finance Minister Anton Siluanov
Federal Councillor Ueli Maurer met the Russian Finance Minister Anton Siluanov in Bern on 19 November 2021. One of the topics discussed was the revision of the existing double taxation agreement demanded by Russia.
Federal Council adopts report on relations with Italy in the financial and tax area
At its meeting on 27 October 2021, the Federal Council adopted the report on relations with Italy in the financial and tax area.
Entry into force of the double taxation agreement with Bahrain
On 05 November, SIF announced that the DTA between Switzerland and Bahrain had entered into force and that the provisions would apply from 01 January 2022.
Federal Council enacts new legal basis for the implementation of international agreements in the tax area
In the StADG, the provisions of the existing national federal law of 22 June 1951 on the implementation of federal intergovernmental agreements for the avoidance of double taxation and the ordinances based on it are taken over as far as necessary and supplemented with new provisions. It now regulates the essential points for the relief of withholding tax as well as penalty provisions in connection with the relief of withholding taxes on investment income. It also regulates how mutual agreement procedures are to be carried out domestically if the applicable agreement does not contain any provisions to the contrary.
Reimbursement in international circumstances - current practice and problem areas
Workshop by Oliver Oppliger on the occasion of the ISIS) seminar on August 30, 2022, entitled "Restitution in International Relations - Current Practice and Problem Areas".
International transactions involving intellectual property
Workshop by Napoleão Dagnese, Balthasar Denger and Thomas Hug on the occasion of the ISIS) seminar on 27 June 2022 entitled "International transactions involving intellectual property".
