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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FTA publishes circular regarding the refund of withholding tax on lump-sum pension benefits in relation to Italy
On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".
Memorandum of Understanding between Switzerland and Italy
On July 22, 2022, the State Secretariat for International Financial Matters (SIF) announced that Switzerland and Italy have agreed that the Memorandum of Understanding on the impact of COVID-19 measures on the treatment of earned income from employment under the 1974 DTA and the 1974 Cross-Border Agreement (see our article of June 20, 2020) will remain applicable until the end of October 2022 to all individuals who are residents of a Contracting State and regularly engage in gainful employment in the other Contracting State. Before the end of October 2022, the competent authorities will consult again.
Memorandum of Understanding between Switzerland and France
On July 20, 2022, the State Secretariat for International Financial Matters (SIF) announced that a mutual agreement had been reached between the competent authorities of Switzerland and France regarding the taxation of cross-border workers who work in their home offices as a result of measures taken to combat Covid-19. This agreement implements the joint declaration of June 29, 2022 (see our article of July 2, 2022) without amending it, thus helping to clarify the situation. The Memorandum of Understanding is valid until October 31, 2022, as the two countries agreed on June 29, 2022 to work on the implementation of a permanent agreement on telework applicable to cross-border workers by that date.
Withholding Tax: Adjustment of the FTA's Practice in the Event of a Secondary Adjustment
In a communication dated July 19, 2022, the Federal Tax Administration (FTA) informs about the following effects of the Federal Law on the Implementation of International Agreements in the Tax Field (StADG), which entered into force on January 1, 2022, on the practice of the FTA in the field of withholding tax in the case of a secondary adjustment:
Consultation agreement between Switzerland and Germany concerning non-return days
The State Secretariat for International Financial Matters (SIF) informed on 18 July 2022 that the competent authorities of Switzerland and Germany have agreed on the basis of Art. 26 para. 3 DBA that working days on which a cross-border commuter within the meaning of Art. 15a para. 2 sentence 1 DBA works all day at the place of residence in the State of domicile are not deemed to be working days on which the person does not return to the place of residence after the end of work due to the performance of his or her work. These working days are therefore not considered non-return days within the meaning of Art. 15a, para. 2, sentence 2 DBA.
Switzerland and Tajikistan sign Protocol of Amendment to Double Taxation Agreement
On July 11, 2022, SIF informed that on July 04, 2022, Switzerland and Tajikistan signed a protocol amending the Convention on the avoidance of double taxation in the field of taxes on income and capital.
The Confederation regulates the implementation of the OECD minimum tax in Switzerland
In order to implement the OECD/G20 project on the taxation of the digital economy, the Federal Council proposes a supplementary tax, with 25% of the revenue going to the Confederation and 75% to the cantons and municipalities.
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Possibilities and limits of tax planning for investments of natural persons - national and international
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".
Tax planning between legality and crime: tax evasion, abuse of rights, treaty abuse and tax crime - national and international
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".
Possibilities and limits of corporate tax planning - national and international
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".
Possibilities and limits of tax planning for inheritances and gifts - national and international
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".
