Cross-border commuter regulation Switzerland-France
The home office has fundamentally changed cross-border taxation - also in the relationship between Switzerland and France. New rules have applied to French cross-border commuters since 2023, which allow more flexibility but also place greater demands on employers and employees. This article provides a concise overview of the current tax framework and shows what should be paid particular attention to.
Taxation of spouses in international relationships - Federal Supreme Court ruling of September 23, 2024 Prejudice on tax separation issues
In its ruling of September 23, 2024, the Federal Supreme Court issued a long-awaited precedent on the issue of international tax differentiation of debts and debt interest in the case of international spouses and revised its ruling of March 2023 on the international transfer of maintenance payments to the divorced spouse. What does this precedent mean for practice and how should other exciting practical cases be handled?
When does the tax authority treat easements as transactions that are equivalent to a sale of real estate?
The article analyzes the tax treatment of compensation paid in connection with the encumbrance by easements or their deletion. The focus is on the question of whether such transactions are equivalent to a sale and are subject to property gains tax. Legal criteria and practical examples are used to show how these cases are assessed under tax law.
Switzerland and Italy agree on permanent tax rules for working from home
On 10 November 2023, Federal Councillor Karin Keller-Sutter and the Italian Minister of Finance and Economy signed a declaration that permanently regulates the issue of taxation of home office for cross-border commuters.
Federal Council in favour of including taxes in the subsistence minimum
In a report dated 1 November 2023, the Federal Council is in principle in favour of taking taxes into account when calculating the minimum subsistence level under debt enforcement law. However, the new rules on calculation are intended to ensure the payment of tax claims and to protect the claims of dependants under family law.
Maximum deductions for pillar 3a in the 2024 tax year
The tax deduction for tied self-provision (pillar 3a) remains unchanged for the 2024 tax year.
FTA - Circular on professional expense allowances and remuneration in kind 2024 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2024
On September 5, 2023, the FTA published the circular "Professional expenses lump sums and remuneration in kind 2024 / Compensation of the consequences of the cold progression in the direct federal tax for the tax year 2024".
Federal Council sets benchmarks for individual taxation
At its meeting on August 30, 2023, the Federal Council defined the key parameters for the dispatch on the introduction of individual taxation. This bill will also serve as an indirect counter-proposal to the popular initiative "For individual taxation independent of civil status (tax fairness initiative)".
Cross-border commuter agreement with Italy has entered into force
On July 19, 2023, SIF announced that the new cross-border commuter agreement with Italy and an amending protocol to the DTA entered into force on July 17, 2023. The provisions are applicable as of January 1, 2024.
Consultation agreement between Switzerland and Germany
The State Secretariat for International Financial Matters SIF announced on 13 April 2023 that the competent authorities of Switzerland and Germany have concluded a consultation agreement on the application of Article 15(4) of the double taxation agreement between Switzerland and Germany.
Practical questions due to the withholding tax revision from the employee's point of view
Workshop by Patrick Meier and Dirk Hangarter on the occasion of the ISIS) seminar on 31 August 2021 entitled "Withholding Tax Reform: Implications for Practice".
Tax challenges of partnerships
Workshop by Julia von Ah and Toni Hess on the occasion of the ISIS) seminar on 14/15 and 21/22 June 2021 entitled "Corporate Tax Law 2021".
ISIS) seminar "Advance withdrawal, inheritance, division of an estate and execution of a will in tax law" (seminar folder)
Case studies, detailed solutions and slides: Here you will find all the documents (workshops and presentations) according to the following description from the ISIS seminar "Erbvorbezug, Erbgang, Erbteilung und Willensvollstreckung im Steuerrecht" (Advance withdrawal, inheritance, division of an estate and execution of a will in tax law) of 26 November 2020, which was held at the Marriott Hotel in Zurich under the direction of Peter Mäusli-Allenspach.
