The Liechtenstein "Blockchain Law" (TVTG) from the perspective of tax consulting
The article shows that although there is now a legal basis for the token economy in Liechtenstein, no adjustments to the tax law are necessary. This is because the economic approach to tax law means that a situation can be subsumed and assessed from a tax perspective regardless of the technology used.
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.
Consultation opened on lowering the tax-free limit for travel
In implementation of the 19.3975 Motion FK-N "Improving tax justice in the flow of goods in local border traffic", the FDF is planning to reduce the tax-free limit for goods in tourist traffic from CHF 300 to CHF 150 per person. The consultation on this has been opened.
Memoranda of Understanding between Switzerland and Italy - Telework 2023 / 2024-2025
On November 28, 2023, the SIF reported that the competent authorities in Italy and Switzerland had concluded two memoranda of understanding.
Federal Council adopts dispatch on amending DTA with Slovenia
On 22 November 2023, the Federal Council adopted the dispatch on amending the DTA with Slovenia.
Federal Council adopts dispatch on the supplementary agreement to the DTA with France
On 22 November 2023, the Federal Council adopted the dispatch on the approval and implementation of an additional agreement to the DTA with France, which regulates in particular the taxation of cross-border teleworking to the extent of up to 40% of working hours per year.
Entry into force of the Protocol of Amendment to the DTA with Tajikistan
According to the SIF, the Protocol of Amendment to the DTA with Tajikistan entered into force on 2 November 2023 and is generally applicable from that date.
In the future, the international automatic exchange of information will also include crypto assets
In a joint declaration, around 50 countries, including Switzerland, commit themselves to the expanded international automatic exchange of information in tax matters (AEOI). The extension affects crypto assets and is scheduled to apply from January 1, 2026. By the end of June 2024, the Federal Department of Finance (FDF) will prepare a consultation draft for the implementation of the expanded AEOI.
Current questions on withholding tax and stamp duties, including international issues (2019)
Workshop on the occasion of the ISIS) seminar on 3/4 June 2019 entitled "News on corporate tax law
Residence taxation of natural persons
Workshop on the occasion of the ISIS) seminar of 9 April 2019 entitled: "Selected questions on the taxation of wage earners including family taxation and the effects of AIA".
