Unfair conduct by taxpayers when determining tax domicile in an intercantonal relationship
As tax evasion presupposes a breach of procedural obligations, this article takes a closer look at the procedural obligations, in particular the taxpayer's duty to cooperate, both in ordinary assessment proceedings and in tax domicile proceedings. Finally, the supplementary tax procedure is also addressed, taking into account the latest case law of the Federal Supreme Court on the terms "unknown" or "new" facts and evidence.
Reasons for mitigation in post-tax and fine proceedings
Swiss criminal tax law may impose different penalties for the same offenses. This is due to statutory grounds for mitigating penalties, which ensure that personal circumstances and individual cases can be taken into account. The aim of this article is to provide an overview of the grounds for mitigating penalties in post-tax proceedings and to highlight current developments in practice, particularly in the Canton of Zurich.
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.
Taxation of spouses in international relationships - Federal Supreme Court ruling of September 23, 2024 Prejudice on tax separation issues
In its ruling of September 23, 2024, the Federal Supreme Court issued a long-awaited precedent on the issue of international tax differentiation of debts and debt interest in the case of international spouses and revised its ruling of March 2023 on the international transfer of maintenance payments to the divorced spouse. What does this precedent mean for practice and how should other exciting practical cases be handled?
Federal Council wants to make the taxation of life annuities more flexible
At its meeting on 24 November 2021, the Federal Council decided to flexibly adjust the taxation of life annuities to the investment conditions.
Uniform flat-rate tax deduction for all employed persons
At its meeting on 17 November 2021, the Federal Council instructed the FDF to draw up a bill concerning a uniform flat-rate tax deduction for all employed persons.
FTA publishes maximum pillar 3a deductions
In 2022, the tax deduction within the scope of tied personal pension provision (pillar 3a) is CHF 6,883 for taxpayers with a 2nd pillar and CHF 34,416 for taxpayers without a 2nd pillar. The maximum deductions are also the relevant payment limits.
FTA publishes tax statistics for individuals and legal entities 2018
On 8 November, the FTA published the 2018 tax statistics.
The FTA has updated the statistics on the capital contribution principle (November 2021)
The Federal Tax Administration (FTA) has updated the statistics on the capital contribution principle (capital contributions, repayments and other changes) as of 30 September 2021.
Council of States agrees on bill to abolish imputed rental value
On 21 September 2021, the Council of States, as the first Council, approved the bill.
Federal Council presents a study on individual taxation
At its meeting on 24 September 2021, the Federal Council approved the outline of individual taxation.
Memorandum of Understanding between Switzerland and France
SIF announced on 23 September 2021 that the provisional mutual agreement of 13 May 2020 between Switzerland and France on the taxation of cross-border workers who work in the home office as a result of measures taken to combat COVID-19 will remain in force until 31 December 2021.
Questions choisies d'impôts directs, droits de donation et succession
Workshop by Nicolas Candaux and Arnaud Cywie on the occasion of the ISIS) seminar of November 16, 2022 entitled "Structuration du patrimoine privé au moyen d'un trust ou d'une fondation".
Discretionary assessment
Workshop by Jasmin Malla and Pascal Amsler on the occasion of the ISIS) seminar on 12 May 2022 entitled "Tax procedural law including appeal procedures".
