Algorithmically verified tax return in the ordinary mixed assessment procedure
The digitization of the tax area and, in particular, the automation of the assessment process are advancing. In the process, risk management systems can be used to automatically check the plausibility of tax returns. Such a risk analysis can lead to challenges under fundamental rights and data protection law, which must be countered in particular by creating specific legal foundations.
How mobile working is changing tax and social security law
The home office has long since become a normal form of work. It enables greater flexibility and thus a better life-work balance, which is why many employees no longer want to do without it. In addition, the home office can also be advantageous for companies: In particular, office space can be reduced, thereby saving on rental costs and energy costs, and employee motivation can be kept high.
Home office and the cross-border commuter agreement with Italy
Today, around 85,000 Italian residents work in the border cantons of Ticino, Grisons and Valais. The cross-border commuter agreement concluded with Italy is of great importance especially for the canton of Ticino with its approximately 75,000 cross-border commuters, of which around 66,000 are considered cross-border commuters within the meaning of the agreement.
Cross-border commuter regulation Switzerland-Liechtenstein
The double taxation agreement between Switzerland and Liechtenstein contains a special rule for cross-border commuters, according to which the income from employment earned in the State of activity is allocated to the State of residence for taxation. If, on the other hand, an employee in a cross-border context does not meet the criteria established for cross-border commuters, the earned income is allocated for taxation to the State of activity and the State of residence on a pro rata basis in accordance with the general principles. Against this background, employers who employ cross-border commuters from Liechtenstein or Switzerland have different clarification and declaration obligations.
FDK rejects popular initiative "Relieve wages, tax capital fairly
On 2 June 2020, the Conference of Cantonal Finance Directors (FDK) published a press release on the popular initiative "Relieve the burden on wages, tax capital fairly".
Consultation agreement with Germany on the taxation of railway staff
On 13 May 2020, the State Secretariat for International Financial Matters SIF concluded a new consultation agreement between Switzerland and Germany on the taxation of railway personnel.
ESTV - Taxation of compensation for loss of earnings due to corona
On 6 April 2020, the Swiss Federal Tax Administration published the Circular on the tax treatment of benefits under the Ordinance on Measures for Loss of Earnings in Connection with the Coronavirus.
Federal Council wants to align taxation of life annuities with interest rates
On 4 April 2020, the Federal Council adopted a consultation draft that aims to adjust the taxation of life annuities.
Selected parliamentary business in the tax area at federal level (March 2020)
The Federal Tax Administration (FTA) has published a revised version of the overview of selected parliamentary business in the tax field at federal level.
Federal Council has adopted a dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly
At its meeting on 6 March 2020, the Federal Council adopted the dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly" (unofficially "99% initiative"). The Federal Council recommends that the initiative be rejected without a counterproposal.
Tax-deductible interest rates 2020 for advances or loans in Swiss francs and foreign currencies
The granting of interest-free or insufficiently interest-bearing advances or loans to participants or third parties related to them constitutes a payment in kind. This shall also apply to translated interest which is paid on the basis of obligations to participants or third parties close to them.
Private asset management versus commercial trading
Workshop by Patrick Waldburger and Toni Hess on the occasion of the ISIS) seminar on September 23-24, 2024 entitled "Private asset management versus commercial trading"
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.
