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).
Good news: Art. 23 VStG in conjunction Art. 70d VStG also applies to requests for reverse power under Art. 58 VStG
Since 1 January 2019, Art. 23 VStG in conjunction Art. 70d VStG concerning the non-forfeiture of the refund of withholding tax in force. The new regulation applies to claims that have not yet been legally decided since 1 January 2014 and, according to a new Federal Supreme Court decision, also applies to cases in which a tax office offset income and refunded the withholding tax, but reclaimed it after a reduction order by the EStV and the taxpayer appealed against it.
Refund of withholding tax under the new Art. 23(2) VStG - an interpretative regulation
The reimbursement of withholding tax to domestic recipients of services requires, among other things, that the income subject to withholding tax and the assets on which it is based are declared "in an orderly manner".
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.
Federal Council adopts additional message on the elimination of the "marriage penalty
On 14 August 2019, the Federal Council adopted the supplementary message on the amendment of the Federal Act on Direct Federal Taxation (Balanced Couples and Family Taxation).
Federal Council rejects popular initiative "Take the pressure off wages, tax capital fairly
At its meeting on 26 June 2019, the Federal Council dealt with the popular initiative "Relieve the burden on wages, tax capital fairly" and instructed the FDF to prepare a dispatch with a motion for rejection without a counter-proposal.
Circular: List of cantons with different imputed rental values for cantonal taxes and direct federal tax as of tax period 2018
On 9 July 2019, the Federal Tax Administration (FTA) published a circular containing a list of cantons with different imputed rental values for cantonal taxes and direct federal tax as of the 2018 tax period.
FDK comments on the partial abolition of the imputed rental value
In a media release dated 13 June 2019, the Conference of Cantonal Finance Directors (FDK) issued a statement on the proposal of the preliminary advisory commission of the Council of States to reform the taxation of residential property.
Federal Supreme Court annuls vote on marriage penalty
The Federal Supreme Court revokes the 2016 vote on the popular initiative "For marriage and family - against the marriage penalty". The Federal Council's incomplete and non-transparent information would have violated the freedom of voters to vote. Given the narrow rejection of the bill and the seriousness of the irregularities, it is possible that the result of the vote could have been different.
Current problems of taxation of joint-stock companies and shareholders (2018)
Workshop on the occasion of the ISIS) seminar on 4-5 June 2018 entitled "Current problems and perspectives of corporate tax law".
Current problems of taxation of partnerships (2018)
Workshop on the occasion of the ISIS) seminar on 4-5 June 2018 entitled "Current problems and perspectives of corporate tax law".
