Joint and several liability between spouses in tax law "So examine him who is eternally bound..."
"I'm living in separation and my ex-partner refuses to carry outstanding tax bills from our marriage. "Can the IRS require me to carry those bills on my own?" These and similar questions are common in tax consulting. The answer is "It depends." This article answers the relevant questions and analyses the differences in cantonal and municipal taxes.
Taxation of compensation payments from share certificates
This paper focuses on the income tax treatment of income from investments in classical index and basket certificates from equities. The focus is on the view of the investor resident in Switzerland who holds the products as part of her private assets.
Taxation of spouses in international relations
An "international" spouse relationship from a tax law perspective exists if only one spouse is subject to unlimited tax liability in Switzerland, while the other spouse has no or only limited tax liability in Switzerland. It must also be a legally and factually unseparated marriage. The taxation of such "international" spousal relationships is opposed by the addition of factors as prescribed by law. However, according to the established case law of the Federal Supreme Court, the latter - unlike in intercantonal relations - cannot create any tax liability in Switzerland.
The unsuccessful move from Binningen to Wollerau - The location of the parking spaces for a Maserati and a Ferrari must be taken into account when determining tax residence
In its ruling of 19 September 2019 (2C_170/2019), the Federal Supreme Court had to judge an unsuccessful move from Binningen to Wollerau. It confirmed the ruling of 14 November 2018 of the Basel-Landschaft Cantonal Court (810 18 59).
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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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Special tax law challenges for cohabiting and patchwork families
Workshop by Alexandra Hirt on the occasion of the ISIS) seminar on 16 November 2021 entitled "Marriage, partnership and family in tax law".
Selected case studies on family taxation in Switzerland
Workshop by Stephanie Eichenberger on the occasion of the ISIS) seminar on 16 November 2021 entitled "Marriage, partnership and family in tax law".
Legal framework - introductory presentation with case studies
Workshop by Patrick Scherrer on the occasion of the ISIS) seminar on 09 November 2021 entitled "Freelance work: tax, social security and pension law aspects".
Seminar folder ISIS)-Seminar "Employee Compensation in Tax and Social Security Law" (2021)
Case studies, detailed solution notes and slides: Here you will find all the documents (workshops and presentations) according to the following description from the ISIS) seminar "Employee compensation in tax and social security law" on 13/14 September 2021 under the direction of Julia von Ah, which took place in Nottwil.
