Taxation of international workers during the Covid 19 pandemic
René Matteotti, Peter Vogt and Natalja Ezzaini examine how the Swiss authorities dealt with the tax issues that arose as a result of the Covid 19 pandemic, which involved international employees and their work in home offices.
Tax aspects of pension assets of internationally mobile employees
Employees are more mobile than ever. As a result, they often have occupational and private pension assets in several countries. The tax situation becomes confusing at the latest when a cross-border transfer or payment of these pension assets to the beneficiaries is to take place. This article first introduces the basics and presents the respective tax consequences in Switzerland with regard to the payout from the foreign pension forms on the basis of two cross-border practical examples.
STAF transitional rules from an international perspective
Developments in international tax law have increased rapidly in recent years. The BEPS project to combat base erosion and profit shifting (BEPS), initiated by the OECD and the G20 countries, was the main trigger for this unprecedented dynamic. With a comprehensive package of measures consisting of 15 action points, the aim is to take international action against harmful tax competition and aggressive tax structuring and thus prevent undesirable profit reduction and profit shifting.
One Uber as a digital business location?
Based on the concrete example of Uber , the aim of this paper is to find answers to the following questions: Can users play a decisive role in the value creation of a company in the digital economy? And if so, how can they be used to address the challenges of taxation in the digital economy?
FTA - Instruction on the correct submission of applications for the refund of foreign withholding tax to collective investment schemes
On 17 June 2021, the FTA published the new directive on how to submit applications for the refund of foreign withholding tax to collective investment schemes.
Memorandum of Understanding between France and Switzerland
On 16 June 2021, France and Switzerland announced that the Memorandum of Understanding on the taxation of international workers would be extended until 30 September 2021.
Strengthening Switzerland as a business location in the context of OECD work
The Federal Council has taken note of the status of the OECD/G20 work on global corporate taxation.
Mutual agreement between Switzerland and the USA on withholding tax exemption for pension plans
The Protocol of Amendment to the Double Taxation Treaty between Switzerland and the USA, which was approved on 17 July 2019, provides that dividends paid to tied pension institutions (e.g. pillar 3a) will be exempt from withholding tax from 1 January 2020, provided that they do not control the US company paying the dividends.
Switzerland and Northern Macedonia sign Protocol of Amendment to the Double Taxation Agreement
On 19 May 2021, a Protocol of Amendment to the DTA Switzerland - Northern Macedonia was signed, which implements the minimum standards in DTA matters.
Renewed consultation agreement with Germany on the taxation of cross-border workers and state benefits
Germany and Switzerland have amended the consultation agreement again with the date 27 April 2021.
FTA publishes FATCA final rulings (II)
On 30 April 2021, the Federal Tax Administration (FTA) notified the issuance of final rulings pursuant to Art. 5 No. 3 lit. b FATCA Agreement.
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.
Current cases on intercantonal and international corporate tax law (2024)
Workshop by René Matteotti and Philipp Betschart on the occasion of the ISIS) seminar on June 3 - 4, 2024 entitled "Current cases on intercantonal and international corporate tax law"
Special issues in trust and foundation structures
Workshop on "Special Issues in Trust and Foundation Structures" by Andrea Opel and Stefan Oesterhelt on the occasion of the ISIS seminar "Structuring Private Assets by Means of Trusts or Foundations" on October 31, 2023.
ISIS) seminar folder "Corporate Restructuring" (2023)
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following content description from the ISIS)-Seminar "Corporate Restructuring" of August 29, 2023 under the direction of René Schreiber.
