Tax rulings - Swiss success model at risk?
Tax rulings are omnipresent in Swiss tax consulting. With the StAhiV, they have been incorporated into Swiss legislation for the first time as of 1 January 2017 and are referred to there as "preliminary tax assessments", about which other states must be informed in certain situations. Recently, the courts have also been increasingly concerned with questions relating to tax rulings.
Development of case law on the interpretation of the DTA Germany - Switzerland in 2014
The following contribution presents the 2014 case law of the German and Swiss tax courts regarding the application and interpretation of the Convention between the Federal Republic of Germany and the Swiss Confederation for the Avoidance of Double Taxation in the Field of Taxes on Income and Capital of 11 August 1971 (hereinafter referred to as the DTA). This contribution is a continuation of the overviews published in previous years on the development of case law on the interpretation of the DBA Germany/Switzerland.
Home Office - Tax treatment in the cross-border area
Today, many tasks can be done from anywhere. The traditional workplace in the office has had its day. A telecommuting job at home brings advantages for both sides: The employer saves the costs of renting the room, the employee saves the way to the office. The following article examines the question of whether working from home can give rise to a tax permanent establishment in cross-border international situations. For the purposes of this paper, "home office" means a room or rooms which are located in the employee's home and which are used, at least in part, not only for residential purposes but also for work purposes.
Development of case law on the interpretation of the DTA Germany/Switzerland in 2013
The following contribution presents the case law of the German tax courts from 2013 with regard to the application and interpretation of the Convention between the Federal Republic of Germany and the Swiss Confederation for the Avoidance of Double Taxation in the Field of Taxes on Income and Capital of 11 August 1971 (hereinafter referred to as the DTA). This contribution is a continuation of the overviews published in previous years on the development of case law on the interpretation of the DBA Germany/Switzerland.
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Entry into force of the double taxation agreements with Brazil and Saudi Arabia
The double taxation agreement (DTA) in the area of taxes on income between Switzerland and Brazil entered into force on 16 March 2021 and the DTA with Saudi Arabia in the area of taxes on income and assets entered into force on 1 April 2021. Both DTAs are effective from 1 January 2022.
FTA publishes notices on FATCA group requests
In a letter dated 5 February 2021, the IRS requests administrative assistance based on the FATCA agreement and the DTA CH-USA. Information is requested on accounts that were identified as US accounts or as accounts of non-participating financial institutions to which foreign reportable amounts were paid and which the respective financial institution had reported in aggregated form - in the absence of consent to report the account data. The following financial institutions and years are affected:
Memorandum of Understanding between Switzerland and France
In view of the fact that the measures to combat the spread of COVID-19 are still topical, Switzerland and France have agreed that the mutual agreement signed on 13 May 2020 should remain in force until 30 June 2021.
Federal Council opens consultation on tonnage tax
At its meeting on 24 February 2021, the Federal Council opened the consultation on the Federal Act on the Tonnage Tax on Sea-going Ships. An introduction in Swiss tax law would be a targeted means of ensuring the competitiveness of Switzerland as a business location in the area of maritime shipping companies.
FTA publishes circulars Leaflets on withholding tax and DTA overviews
With the circular Merkblätter für die Quellenbesteuerung und Übersichten über die Doppelbesteuerungsabkommen dated 15 February 2021, the FTA provides information on changes to the double taxation agreements (DTAs), the various withholding tax information sheets and the associated DTA overviews as at 1 January 2021. The changes compared to the previous year (in particular DTA Netherlands) are marked accordingly in the enclosures.
FTA publishes FATCA final rulings
On 29 January 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 para. 3 lit. b FATCA Agreement.
Technical information "Withholding tax according to DTA" has been updated
The following documents have been updated:
FTA updates the publication "Tax burden in international comparison
The publication summarises the tax rates and tax ratios in various OECD countries. Among other things, it compares corporate tax rates, capital tax rates for companies, withholding tax rates, emissions and turnover taxes, VAT rates and the treatment of losses in 2020. In particular, the publication also contains various statements on the ratio of direct to indirect taxes.
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