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".
payments to employees of third parties - taxable income from employment
A commentary on the decision of the Federal Supreme Court of 15 March 2019 2C_703/2017.
Investing in art - Does Pablo Picasso still give pleasure after the tax bill? The fake, the stolen and the real Picasso in the light of civil and tax law
"Does Pablo Picasso still give pleasure after the tax bill?" The answer to the initial question depends on whether you bought a fake, a stolen or a genuine Picasso. We must therefore examine the initial question in the first step in the light of civil law and in the second step in the light of tax law. A Zurich art collector will accompany us on this journey. So much up front: when buying a real Picasso, there is still joy after the tax bill. The joy of a real Picasso is greater than the annoyance of the annual wealth tax bill sent by the tax authorities! We can understand the joy of a real Picasso a little better if we take a look back at the Basel Picasso year 1967.
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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.
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.
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Investments in crypto assets
Workshop by Silvan Guler and Daniel Bürki on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Investments in crypto assets"
Current problems of taxation of stock corporations and shareholders (2024)
Workshop by Oliver Jäggi and Benno Eberhard on the occasion of the ISIS) seminar on June 3 - 4, 2024 entitled "Current problems of taxation of stock corporations and shareholders"
ISIS) seminar folder "Startups - tax and duty law challenges: Refinancing and Exit" (2024)"
All documents from the ISIS) seminar "Startups - Tax and Duty Law Challenges: Refinancing and Exit" from May 27, 2024 under the direction of Ruth Bloch-Riemer in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
