Zurich change in practice regarding the lump-sum deduction for property maintenance costs
In a recent ruling, the Zurich Administrative Court stated that ancillary costs that are passed on to the tenants according to the effective method are not part of the taxable rental income. As a result, the Cantonal Tax Office has amended its leaflet on property maintenance and stipulates that, contrary to the ruling of the Administrative Court, from the 2020 tax period onwards the flat-rate maintenance costs will only be granted if all ancillary costs, with the exception of heating, hot water and staircase cleaning, are accepted as taxable income.
Tax treatment of employee share ownership in Switzerland - basic principles and current practical cases
Employee participation in the development of a company is very popular in Switzerland and abroad. The following article first presents the basics of the tax treatment of employee share ownership in Switzerland. Then two practical examples are discussed and the respective tax consequences as well as specific detailed questions in the same context are discussed in more detail.
Tax aspects of pension assets of internationally mobile employees
Employees are more mobile than ever. As a result, they often have occupational and private pension assets in several countries. The tax situation becomes confusing at the latest when a cross-border transfer or payment of these pension assets to the beneficiaries is to take place. This article first introduces the basics and presents the respective tax consequences in Switzerland with regard to the payout from the foreign pension forms on the basis of two cross-border practical examples.
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.
WAK of the National Council narrowly approves parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds
In its press release of 18 August 2021, the WAK of the National Council informed about the narrow approval of the parliamentary initiative 21.424 "Deduct maintenance contributions also for over 18-year-olds".
Application of the most-favoured-nation clause according to the protocol of the double taxation agreement between Switzerland and India
In its communication of 13 August 2021, the State Secretariat for International Financial Matters (SIF) provides information on the changes to dividend taxation due to the application of the most-favoured-nation clause in the DTA CH-IN.
FTA publishes circular concerning professional expense allowances and remuneration in kind 2022
On 13 August 2021, the Federal Tax Administration (FTA) published the circular "Professional expenses lump sums and remuneration in kind 2022 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2022".
Federal Council adopts dispatch on new cross-border commuter agreement with Italy
At its meeting on 11 August 2021, the Federal Council adopted the dispatch on the new cross-border commuter agreement between Switzerland and Italy.
FDF - The reporting procedure for natural persons will not be pursued further
Based on the findings of a working group, the FDF decided on 5 August 2021 not to pursue the idea of a new reporting procedure for natural persons for withholding tax.
Consultation agreement between Switzerland and Germany
On 22 June 2021, Germany and Switzerland announced that the mutual agreement on the taxation of international workers would be extended until 30 September 2021. The parties will then consult again in due course.
Inheritance and gift tax procedure
Workshop by Nicole Bühler at the ISIS) seminar on 12 May 2022 entitled "Tax procedural law including appeal procedures".
Tax-free capital gains for natural persons
Workshop by Stefan Oesterhelt and Henk Fenners on the occasion of the ISIS) seminar on 05 April 2022 entitled "Current tax issues in domestic and international M&A transactions".
Seminar folder ISIS)-Seminar "Marriage, Partnership and Family in Tax Law
Case studies, detailed solution notes and slides: Here you will find all the documents of the individual workshops according to the following description from the ISIS) seminar "Marriage, Partnership and Family in Tax Law" of 16 November 2021 under the direction of Peter Mäusli-Allenspach.
