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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Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters SIF announced on 13 April 2023 that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the application of Article 15(4) of the double taxation agreement between Switzerland and Germany.
FTA - Life annuities will be taxed flexibly as of 2025
The taxation of life annuities in pillar 3b will be flexibly adjusted to the investment conditions when it comes into force on January 1, 2025.
Consultation agreement between Switzerland and Germany concerning withholding taxes
The State Secretariat for International Financial Matters SIF announces that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the procedure for relief from German withholding taxes on dividends, interest and royalties under the double taxation agreement between Switzerland and Germany.
Federal Council opens consultation for new regulation of professional costs
At its meeting on December 21, 2022, the Federal Council opened the consultation process for a new regulation of professional costs.
Maximum Pillar 3a deductions in tax year 2023
The tax deduction under the tied pension plan (pillar 3a) was adjusted for the tax year 2023 and amounts to:
FTA publishes tax statistics for individuals and legal entities 2019
On November 3, 2022, the FTA published the 2019 tax statistics.
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Monetary benefits
Workshop on "Monetary Benefits" by Sandro Di Giulio and Noëmie Kunz-Schenk on the occasion of the ISIS seminar "Taxation of Shareholder and Company in Personally Owned Businesses", September 18-19, 2023.
Valuation of shares in personal companies for property tax purposes
Workshop on "Valuation of shares in personal companies for wealth tax" by Remo Keller and Mauro Rezzonico on the occasion of the ISIS seminar "Taxation of shareholder and company in personal companies", September 18-19, 2023.
Seminar folder ISIS)-Seminar "Startups - Tax and Duty Law Challenges (1/2)" (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 "Startups - Tax and Tax Law Challenges (1/2)" from 07 June 2023 under the direction of Ruth Bloch-Riemer.
