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".
Canton ZH: Changes to the flat-rate tax credit
The ordinance on the implementation of the flat-rate tax credit was adapted to the new requirements of federal law as of 1 January 2020. On the same date, the Ordinance on cantonal tariffs for calculating the maximum amount up to which a flat-rate tax credit can be granted to natural persons was repealed.
Online refund application of withholding tax for persons resident in Germany
An online application of the Swiss Federal Tax Administration (FTA) will be available for refund applications for Swiss withholding tax by German residents from 31 January 2020.
FTA publishes Circular Letter 48 "Forfeiture of the right of natural persons to a refund of withholding tax pursuant to Article 23 VStG".
On 4 December 2019, the Federal Tax Administration (FTA) published Circular Letter 48 concerning the forfeiture of the right to a refund of withholding tax from individuals.
Federal Council proposes changes to withholding tax
At its meeting on 6 December 2019, the Federal Council opened the consultation procedure on changes to the ordinance on withholding tax. Accordingly, heirs should reclaim the withholding tax on inheritance income in their canton of residence.
WAK of the Council of States occurs System change in imputed rental value
After the WAK of the Council of States had commissioned the administration at its August meeting to look into various issues in greater detail, it has now taken up the discussion of the change of system for imputed rental value and, according to the media release of 15 November 2019, voted in favour by 10 to 3 votes.
Zurich shows more flexibility for start-ups
On 5 November 2019, the Finance Directorate and the Economic Directorate of the Canton of Zurich published a joint press release stating that there should be no tax obstacles to an agreed change in the ownership structure of founding shareholders.
Successful involvement of founders and employees
Workshop by Stefan Oesterhelt and Susanne Schreiber on the occasion of the ISIS) seminar on June 7, 2023, entitled "Successfully engaging founders and employees".
Tax aspects of the establishment and development of the start-up
Workshop by Rebecca Schwarzenbach and Patrick Scherrer on the occasion of the ISIS)-Seminar on June 7, 2023, entitled "Tax aspects of founding and building a start-up".
Seminar folder ISIS)-Seminar "Criminal Tax Law" (2023)
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following content description from the ISIS) seminar "Tax Criminal Law" from 09 May 2023 under the direction of Rolf Benz.
