Cross-border commuter regulation Switzerland-France
The home office has fundamentally changed cross-border taxation - also in the relationship between Switzerland and France. New rules have applied to French cross-border commuters since 2023, which allow more flexibility but also place greater demands on employers and employees. This article provides a concise overview of the current tax framework and shows what should be paid particular attention to.
Tax-exempt legal entities for profit and supplementary taxes in Switzerland - A legal comparison
Not only the federal, cantonal and communal taxes on profits (DBG, StHG), but also the supplementary taxes (GloBE model regulations, MindStV) recognize the concept of subjective tax exemption for legal entities. The regulations are basically congruent, but there are several case constellations of practical relevance in which the supplementary taxes override the profit tax exemption (e.g. cantonal banks, health insurance companies, newly established companies). The author therefore sees a need for action on the part of legislators and tax authorities.
Taxation of spouses in international relationships - Federal Supreme Court ruling of September 23, 2024 Prejudice on tax separation issues
In its ruling of September 23, 2024, the Federal Supreme Court issued a long-awaited precedent on the issue of international tax differentiation of debts and debt interest in the case of international spouses and revised its ruling of March 2023 on the international transfer of maintenance payments to the divorced spouse. What does this precedent mean for practice and how should other exciting practical cases be handled?
Implementation of global minimum taxation - safe harbor transitional rules for investment entities
On January 1, 2024, Switzerland partially introduced the OECD minimum tax by means of the Minimum Tax Ordinance (MindStV). The implementation of the global legal requirements poses considerable challenges for companies due to the complexity of the regulations and the technical implementation in the accounting systems. For this reason, many companies fall back on safe harbor regulations provided by the OECD. In this context, the following article examines whether these also apply to investment entities that are part of the corporate group.
Entry into force of the Protocol of Amendment to the DTA with Japan
The Protocol of Amendment to the Double Taxation Agreement (DTA) between Switzerland and Japan has entered into force. With the exception of individual provisions, most of the amendments are applicable as of January 1, 2023.
Federal Council adopts dispatch on the amendment of the DTA with Tajikistan
On 16 November 2022, the Federal Council adopted the dispatch on the amending protocol to the DTA with Tajikistan. The protocol implements the minimum standards from the BEPS project.
Switzerland and United Arab Emirates sign protocol of amendment to DTA
Switzerland and the United Arab Emirates signed a protocol amending the agreement for the avoidance of double taxation (DTA) in the area of taxes on income in Abu Dhabi on November 5, 2022. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements.
Memorandum of Understanding between Switzerland and France
On October 27, 2022, SIF announced that the mutual agreement of July 18, 2022, on the taxation of telework between Switzerland and France will remain in force until December 31, 2022.
Memorandum of Understanding between Switzerland and the Kingdom of the Netherlands
On October 13, 2022, SIF published the "Mutual Agreement of September 6 and 29, 2022, respectively, on the procedural rules of the arbitration procedure provided for in Article 25 (Mutual Agreement Procedure), paragraph 5, of the Agreement of February 26, 2010, between the Swiss Confederation and the Kingdom of the Netherlands for the avoidance of double taxation in the field of taxes on income and for the prevention of fiscal fraud and tax evasion."
Suspension of the exchange of information with Russia
On 16 September 2022, the Federal Council decided to temporarily suspend the exchange of tax information with Russia based on the public policy reservation of the Administrative Assistance Convention in Tax Matters.
SIF updates overview of tax relief for Turkey
On August 30, 2022, SIF updated the overview of the effects of the agreement (extent of relief) concerning Turkey.
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".
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
