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.
.jpg)
.jpg)
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.
Adjustment of the price list regarding the Direct Federal Tax 2018
On 11 March 2019, the Swiss Federal Tax Administration (FTA) published an adjustment to the share price lists (ICTax) regarding the Federal Direct Tax 2018.
Circular "List of providers of recognised pension products of tied pension provision (pillar 3a)
On 8 February 2019, the Federal Tax Administration (FTA) published the circular "List of Pillar 3b endowment insurance policies eligible for surrender".
Increase in tax deductions for health insurance premiums
The Commission has also discussed two motions calling for an increase in the deductions for health insurance premiums in direct federal tax. The Motion Grin (17,3171), which would like to almost double the current deductions, was transferred with 9 to 3 votes. For the majority of commission members, health insurance premiums are compulsory charges and part of the unavoidable cost of living. Higher deductions are justified by this and by the strong growth in premiums over the last few years. A minority rejects the motion because higher incomes would benefit disproportionately. The motion Lehmann/Regazzi (15,4027), which wants to make self-paid health insurance premiums fully tax deductible according to income, was rejected by 8 votes to 4. The gradation is problematic and complicates the tax system.
FTA publishes withholding tax treatment of profits from the Money Gaming Act
On 6 February, the Federal Tax Administration (FTA) published a specialist information document on the withholding tax treatment of profits from the Money Gaming Act.
Residential property taxation: discussion of the preliminary draft commenced
The Commission for Economic Affairs and Taxation of the Council of States (WAK-S) has accepted without opposition the preliminary draft on the system change in the taxation of home ownership (17,400) and has largely conducted the detailed consultation.
Once more self-disclosures
Last year, the tax office of the Canton of Zurich received 7250 voluntary declarations, thus again significantly exceeding the record figure of the previous year (6200). This is due to the Automatic Information Exchange (AIA) of bank data, which came into force between numerous countries at the beginning of 2017. Since the possibility of voluntary reports without penalty (2010), the cantonal tax office had previously received 850 to 2100 such reports per year.
.jpg)
Usufruct and right of residence as elements of estate planning for real estate
Workshop by Daniel Bader and Hanna Brozzo on the occasion of the ISIS) seminar on November 12, 2024 entitled "Usufruct and right of residence as design elements of estate planning for real estate "
Tax issues relating to private investment in real estate
Workshop by Petra Caminada and Branko Balaban on the occasion of the ISIS) seminar on November 12, 2024 entitled "Tax issues relating to private investment in real estate"
ISIS) seminar folder "Current problems in the taxation of private investments" (2024)
All documents from the ISIS) seminar "Current problems in the taxation of private investments" from September 23 - 24, 2024 under the direction of Andrea Opel 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.
