Quasi-property trading - from the elasticity of the criteria
In its ruling, which was heard in public on October 13, 2022 and served on the parties in writing on March 30, 2023, the Federal Supreme Court dismissed the appeal of a married couple residing in the Canton of Zurich. It upheld the ruling of the Administrative Court of the Canton of Zurich, according to which the taxpayers had qualified as quasi-real estate dealers by selling a rented apartment building. The Federal Supreme Court based its decision on the fact that the taxpayers, who also held other rented properties in co-ownership, had taken a high financial risk when acquiring the property, had sold the property after a short holding period (5 ½ years), had spent a great deal of time managing the property during the holding period and had acquired it with the plan of achieving the highest possible profit upon sale. In their discussion of the ruling, the authors deal with the Federal Supreme Court's reasoning and explain why the ruling leads to legal uncertainties in practice.
Income tax-free repayment of a hidden capital contribution to the shareholder
The Federal Supreme Court had to decide for the first time whether the repayment of a hidden capital contribution to the shareholder constitutes taxable investment income or whether it can be made tax-free. After interpreting the term "repayment of contributions" in Art. 20 para. 3 DBG, it comes to the conclusion that hidden capital contributions also fall under this, that the accounting requirement from Art. 5 para. 1bis VStG is not relevant and that the repayment of a hidden capital contribution is income tax-free.
Algorithmically verified tax return in the ordinary mixed assessment procedure
The digitization of the tax area and, in particular, the automation of the assessment process are advancing. In the process, risk management systems can be used to automatically check the plausibility of tax returns. Such a risk analysis can lead to challenges under fundamental rights and data protection law, which must be countered in particular by creating specific legal foundations.
How mobile working is changing tax and social security law
The home office has long since become a normal form of work. It enables greater flexibility and thus a better life-work balance, which is why many employees no longer want to do without it. In addition, the home office can also be advantageous for companies: In particular, office space can be reduced, thereby saving on rental costs and energy costs, and employee motivation can be kept high.
WAK of the Council of States occurs System change in imputed rental value
After the WAK of the Council of States had commissioned the administration at its August meeting to look into various issues in greater detail, it has now taken up the discussion of the change of system for imputed rental value and, according to the media release of 15 November 2019, voted in favour by 10 to 3 votes.
Zurich shows more flexibility for start-ups
On 5 November 2019, the Finance Directorate and the Economic Directorate of the Canton of Zurich published a joint press release stating that there should be no tax obstacles to an agreed change in the ownership structure of founding shareholders.
FTA publishes tax statistics 2016
On 1 November 2019, the Swiss Federal Tax Administration (FTA) published the tax statistics of natural and legal persons for 2016.
FTA updates information sheets for athletes and organizers
On 22 October 2019, the Federal Tax Administration (FTA) pointed out in its Special Information that athletes, sportswomen and sports teams resident or based abroad may become liable to tax by participating in a sports event in Switzerland.
Remuneration, default and refund interest rate for direct federal tax for the calendar year 2020
The Federal Department of Finance (FDF) has decided that for the calendar year 2020 it will continue not to pay any refund interest on amounts of direct federal tax paid early. The interest rate on arrears and the reimbursement rate also remain unchanged.
FTA publishes working paper on cryptocurrencies and ICOs/ITOs
The emergence and spread of crypto-currencies have raised various questions about the tax treatment of these book-entry securities. The Swiss Federal Tax Administration (FTA) has published a working paper outlining the practice developed to date (status end of May 2019).
Simplified taxation of the private use of company cars
According to a decision of the Federal Assembly, private use of company cars should be taxable at a flat rate which now also includes travel costs to the place of work. On 28 June 2019, the Federal Department of Finance (FDF) submitted an amendment to the ordinance for consultation.
Intra-family succession and management succession
Workshop by Julia von Ah and Thomas Gammeter on the occasion of the ISIS) seminar on May 27, 2024 entitled "Family succession and succession in the context of management"
Tax and tax law aspects relating to the exit
Workshop by Michael Barrot, Kerem Altay and Fabian Utzinger on the occasion of the ISIS) seminar on May 27, 2024 entitled "Tax and tax law aspects of exits"
Dossier de séminaire ISIS) "Actualités en matière d'impôt anticipé / Droits de timbre" (2023)
Etudes de cas, solutions détaillées et transparents : vous trouverez ici tous les documents des différents ateliers selon la description du contenu ci-dessous du séminaire ISIS) "Actualités en matière d'impôt anticipé / Droits de timbre" du 7 novembre 2023 sous la direction de Laila Rochat.
