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.
FTA publishes circular on flat rates for professional expenses and remuneration in kind 2021
The Swiss Federal Tax Administration (FTA) has published a circular entitled "Professional expense allowances and benefits in kind 2021 / Compensation for the consequences of cold progression in direct federal tax for the 2021 tax year".
FTA publishes statistics on the tax burden on individuals
A review of the 2010-2018 data shows that the tax burden in Switzerland has declined during this period.
Vote on the proposal to increase child deductions
On 27 September 2020, a vote will be held on whether the general child deduction and the deduction for third-party childcare should be increased in the Federal Direct Federal Tax Act (DBG).
Block chain and distributed ledger technology: No changes to tax law
At its meeting on 19 June 2020, the Federal Council took note of the report on a possible need to adapt tax law in the area of block chaining. The report comes to the conclusion that there is no need for specific legislative adjustments in tax law.
Memorandum of Understanding between Switzerland and Italy concerning COVID-19 measures
On 20 June 2020, the State Secretariat for International Financial Matters (SIF) reported the conclusion of a new memorandum of understanding between Switzerland and Italy concerning COVID-19 measures.
Consultation agreement with Germany on the taxation of cross-border workers and state support services
On 11 June 2020, the State Secretariat for International Financial Matters SIF concluded a new consultation agreement between Switzerland and Germany on the taxation of cross-border commuters and the treatment of state support services.
Taxation of investments in securities in Switzerland - including structured products, collective investments and segregation of private and professional asset management
Workshop on the occasion of the ISIS) seminar on 10-11 September 2018 entitled "Taxation of investments in securities in Switzerland
Taxation of investments in the context of estate planning - national and international
Workshop on the occasion of the ISIS) seminar on 10-11 September 2018 entitled "Current Problems of Taxation of Private Investments".
