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.
Intercantonal change of residence of persons subject to withholding tax, which are subsequently assessed in an orderly manner
In the case of an intercantonal change of residence of persons subject to withholding tax who are subsequently assessed in an orderly manner, the question arises as to which canton or cantons have the right to tax the earned income and other income and taxable assets. In BGE 140 II 167, the Federal Supreme Court answered this question with regard to persons subject to the FMPA who transfer their residence to a canton with lower taxation. After outlining the legal basis and discussing the above-mentioned Federal Supreme Court ruling, the author examines the question of how persons not subject to the FMPA are treated and what the (tax) consequences are if - in the opposite case - a natural person moves to a canton with a higher tax rate and is resident there at the end of the tax year.
Withholding tax: application of the limitation periods for refunds
On September 13, 2022, the FTA published a notice regarding limitation periods for the claim for refund of withholding tax in case of informal rejection (without issuance of a formal decision) of refund applications.
FTA publishes circular regarding the refund of withholding tax on lump-sum pension benefits in relation to Italy
On August 12, 2022, the Swiss Federal Tax Administration (FTA) published the circular "Explanatory notes on the refund of withholding tax on lump-sum pension benefits to recipients resident in Italy".
Deduction for health insurance premiums to be increased
At its meeting on 22 June 2022, the Federal Council adopted the dispatch on increasing the deductions for insurance premiums and interest on savings capital for direct federal tax.
Federal Council adopts benchmarks for individual taxation
At its meeting on 25 May 2022, the Federal Council adopted the key values for individual taxation.
Canton of Zurich - Refund of withholding tax on undistributed inheritances
From 1 January 2022, taxpayers in the canton of Zurich will claim back their pro rata withholding tax on undistributed inheritances in their canton of residence.
Adjustment of the private share in the car costs in the leaflets N1/2007 and NL1/2007
On 22 March 2022, the FTA amended the information sheets N1/2007 and NL1/2007, as Art. 5a para. 2 of the Federal Ordinance on Professional Costs came into force on 01 January 2022, which now provides for a higher flat-rate travel cost deduction of 0.9% of the purchase price of the vehicle as monthly income.
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.
