Intercantonal change of residence of persons subject to withholding tax, which are subsequently assessed in an orderly manner
In the case of an intercantonal change of residence of persons subject to withholding tax who are subsequently assessed in an orderly manner, the question arises as to which canton or cantons have the right to tax the earned income and other income and taxable assets. In BGE 140 II 167, the Federal Supreme Court answered this question with regard to persons subject to the FMPA who transfer their residence to a canton with lower taxation. After outlining the legal basis and discussing the above-mentioned Federal Supreme Court ruling, the author examines the question of how persons not subject to the FMPA are treated and what the (tax) consequences are if - in the opposite case - a natural person moves to a canton with a higher tax rate and is resident there at the end of the tax year.
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Federal Council rejects JUSO popular initiative
At its meeting on May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation". It is of the opinion that the initiative is not a suitable means of achieving Switzerland's climate targets. In particular, it reduces the attractiveness of Switzerland for wealthy individuals. The Federal Council intends to recommend that Parliament reject the initiative without a direct counter-proposal or indirect counter-proposal.
Maximum pillar 3a deductions in tax year 2025
The tax deduction for tied pension provision (pillar 3a) has been adjusted for the 2025 tax year.
Federal Council rejects popular initiative "Yes to fair federal taxes for married couples too"
At its meeting on June 26, 2024, the Federal Council defined its position on the Centre Party's popular initiative "Yes to fair federal taxes for married couples too - finally abolish discrimination against marriage!" and recommends that Parliament reject the initiative without a direct or indirect counter-proposal.
Federal Council rejects popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)"
On May 15, 2024, the Federal Council defined its position on the popular initiative "For a social climate policy - fairly financed through taxation (Initiative for a future)".
Federal Council creates national basis for the taxation of teleworking by cross-border commuters
At its meeting on March 1, 2024, the Federal Council adopted the dispatch on the taxation of teleworking in international relations.
Parliament wants more powers for family foundations
On February 27, 2024, the National Council also approved a motion by Aargau FDP Council of States member Thierry Burkart, after the Council of States had already done so. It goes to the Federal Council for implementation.
Federal Council adopts dispatch on individual taxation
At its meeting on February 21, 2024, the Federal Council adopted the dispatch on the popular initiative "For individual taxation regardless of marital status" (tax justice initiative) and the indirect counter-proposal (Federal Act on Individual Taxation).
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Specialties in wealth tax (valuation, bouclier fiscal, etc.)
Workshop by Marco Greter and Nina Blanz on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Specialties in wealth tax"
Asset structuring through trusts and foundations
Workshop by Andrea Opel and Andrea Hildebrand on the occasion of the ISIS seminar from 23 - 24 September 2024 entitled "Asset structuring using trusts and foundations"
