The Liechtenstein private law establishment with divided or undivided capital
The Liechtenstein private law establishment is a very versatile and flexible legal form which is unknown under Swiss company law and cannot generally be assigned to corporations or foundations. The article deals with the "establishment" as a special feature of Liechtenstein company law.
Taxation of spouses in international relations
An "international" spouse relationship from a tax law perspective exists if only one spouse is subject to unlimited tax liability in Switzerland, while the other spouse has no or only limited tax liability in Switzerland. It must also be a legally and factually unseparated marriage. The taxation of such "international" spousal relationships is opposed by the addition of factors as prescribed by law. However, according to the established case law of the Federal Supreme Court, the latter - unlike in intercantonal relations - cannot create any tax liability in Switzerland.
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.
Federal Council adopts dispatch on the BEPS Convention
On 22 August 2018, the Federal Council adopted the dispatch on the multilateral agreement on the implementation of measures to prevent base erosion and profit shifting (BEPS). The message was referred to the Federal Councils.
FTA sends country-specific reports from multinational corporations for the first time (June 2018)
At the end of June, the Swiss Federal Tax Administration (FTA) will for the first time send country-specific reports from multinational corporations to 35 partner states. The reports are sent as part of the so-called country-by-country reporting. By the end of June, the FTA will have sent a total of 109 reports to 35 countries. The country-specific reports contain, among other things, information on the worldwide distribution of income, the taxes paid and the most important economic activities of the Group in various countries. The content is confidential and subject to the principle of speciality.
Regulation on international administrative assistance (9 May 2018)
At its meeting on 9 May 2018, the Federal Council adopted the dispatch on the approval of the agreements on the automatic exchange of information on financial accounts (AIA) with Singapore and Hong Kong. With the same dispatch, the Federal Council is proposing to parliament the introduction of the AIA with other financial centres. In October 2017, the Federal Council decided to apply the agreements with Singapore and Hong Kong provisionally as of 1 January 2018 and to exchange account information with these countries for the first time in autumn 2019. This was the only way to ensure that the timetable could be adhered to. With the current proposal, the Federal Council is now asking the Federal Assembly for authorisation to ratify the two agreements. At the same time, the Federal Council is proposing as an option to implement the AIA with Singapore and Hong Kong based on the Multilateral Competent Authority Agreement (MCAA) on the automatic exchange of information on financial accounts. This solution takes into account the latest developments in Singapore and Hong Kong and would allow the AIA to be implemented on a multilateral basis.
Switzerland as a location for the tax planning of international corporations (inbound)
Workshop on the occasion of the ISIS) seminar of 8 March 2018 entitled "Structuring Cross-Border Business Activities
Tax challenges of cross-border business activities for Swiss groups
Workshop on the occasion of the ISIS) seminar of 8 March 2018 entitled "Structuring Cross-Border Business Activities
