Tax issues relating to real estate - current trends and hot topics
This issue is entirely dedicated to the topic of "Real Estate". The four articles shed light on the key issues that shape practice today. Real estate forms its own universe in tax law: the issues are complex and cantonal in nature. Between current taxation, property gains, corporate law structures and international interdependence, it is clear that even supposedly classic issues raise new questions. The latest developments impressively demonstrate how dynamic real estate taxation has become.
The Swiss taxation of real estate transactions in an international context
The Swiss real estate market is an increasingly interesting investment target for foreign investors. This article provides an introduction to the key tax aspects in connection with real estate transactions with cross-border implications. In addition to a brief outline of current tax issues, the article deals in depth with investments in commercial real estate and the question of whether an operating company or a real estate company exists for basic tax purposes, as well as the tax treatment of a sale of shares in a Swiss real estate company under Swiss unilateral law and treaty law.
Partnerships and other personal legal entities for supplementary taxes
It is not uncommon for privately held groups to have partnerships and other personal legal entities such as trusts, foundations or private individuals linked by shareholders' agreements at the top of the structure. This article analyzes how such legal entities are to be treated for Swiss and international supplementary taxes and to what extent the provisions of Swiss income and profit tax law have an influence on this.
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.
OECD public consultation on Pillar One and Pillar Two in the taxation of digital business models
On 12th October the OECD published the blueprints for Pillar One and Pillar Two and launched a public consultation until 14th December 2020. The aim is to reach an agreement between the states on the open points by mid 2021.
FTA publishes understanding agreement on the DTA with Liechtenstein
On 12 October 2020, the State Secretariat for International Financial Matters (SIF) published a memorandum of understanding on the DTA with Liechtenstein concerning the treatment of income of FC Vaduz players resident in Switzerland under the DTA between Switzerland and Liechtenstein.
FTA - Memorandum of Understanding between Switzerland and Australia
On 15 September 2020 the Memorandum of Understanding on the procedural rules of the arbitration procedure provided for in Article 24 (Mutual agreement procedure) paragraph 5 of the Double Taxation Convention Switzerland - Australia was signed.
Memorandum of Understanding between Switzerland and France on the taxation of cross-border commuters for teleworking or home office work remains in force until the end of 2020
The State Secretariat for International Financial Matters (SIF) reported on 28 August 2020 that the provisional understanding agreement of 13 May 2020 between Switzerland and France on the taxation of frontier workers working in the home office as a result of measures to combat COVID-19 remains in force until 31 December 2020.
Federal Council adopts messages on the new DTA with Bahrain and on the amendments to the DTA with Kuwait
At its meeting on 26 August 2020, the Federal Council adopted the messages on a new double taxation agreement (DTA) with Bahrain and on the Protocol of Amendment to the DTA with Kuwait.
FTA publishes Circular Letter No. 49 "Proof of business-related expenses for foreign transactions abroad" and Circular Letter No. 50 "Inadmissibility of tax deduction of bribes paid to public officials".
On 13 July 2020, the FTA published Circular No. 49 "Evidence of business-related expenses for foreign-foreign transactions" and Circular No. 50 "Inadmissibility of the tax deduction of bribes paid to public officials". At the same time, the predecessor circulars of the same name, No. 9 of 22 June 2005 and No. 16 of 13 July 2007, are repealed.
Memorandum of Understanding between Switzerland and the USA
The State Secretariat for International Financial Matters (SIF) reports the conclusion of a memorandum of understanding between the Swiss Confederation and the United States of America concerning the rules of procedure of the arbitration procedure provided for in Art. 25 para. 6 and 7 DBA CH/USA.
Switzerland and Malta sign Protocol of Amendment to the Double Taxation Convention
On 16 July 2020, Switzerland and Malta signed a protocol amending the agreement to avoid double taxation (DTA) in the area of taxes on income and wealth. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements.
Reimbursement in international circumstances - current practice and problem areas
Workshop on the occasion of the ISIS) seminar on 21 September 2020 entitled "Practical cases on withholding tax and outlook on current developments".
Current cases on intercantonal and international corporate tax law
Workshop from the ISIS) seminar on 2/3 March 2020 entitled "Corporate Tax Law 2020
Structuring of real estate assets with a view to estate planning
Workshop on the occasion of the ISIS) seminar of 28 November 2019 entitled "Tax Aspects of Estate Planning for Real Estate".
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".
