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.
Taxation of capital benefits in the Canton of Zurich
The taxation of lump-sum benefits on withdrawals from the pension fund or the third pillar will be reduced in the canton of Zurich from the beginning of 2022 in order to take account of higher life expectancy and lower conversion rates in occupational pension provision.
Memorandum of Understanding between Switzerland and France
In view of the fact that the measures to combat the spread of COVID-19 are still topical, Switzerland and France have agreed that the mutual agreement signed on 13 May 2020 should remain in force until 30 June 2021.
List of surrenderable Pillar 3b endowment insurance policies published
The Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies, as of 31 December 2020" on 9 March 2021.
List of recognised providers for pillar 3a published
The Federal Tax Administration published the circular "List of providers of recognised tied pension products (pillar 3a), as at 31 December 2020" on 8 March 2021.
Canton of residence responsible in future for withholding tax on heirs
An amendment to the Ordinance on Withholding Tax is due to come into force on 1 January 2022, according to which the heirs of an inheritance that has not yet been distributed will be able to reclaim withholding tax on inheritance income in their canton of residence (previously: last canton of residence of the deceased).
Tax-approved interest rates 2021 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.
FTA publishes withholding tax rates 2021
The Federal Tax Administration (FTA) published the first withholding tax rates for 2021 (including corrections) on 4 and 10 December 2020.
Adjustment SSK-KS 28: New calculation of the capitalization rate and clarification regarding start-up companies
The Swiss Tax Conference published an updated version of SSK-KS 28 on 3 November, which concerns the calculation of the capitalisation rate for determining the capitalised earnings value and a clarification of the practice for the valuation of start-up companies.
Differentiation between salary and dividend for employee shareholders
Workshop by Natalie Dini and Barbara Stötzer at the ISIS) seminar on 13/14 September 2021 entitled "Employee compensation in tax and social security law".
Board compensation - How does the BoD participate in the company's success?
Workshop by Ruth Bloch-Riemer and Véronique Risi at the ISIS) seminar on 13/14 September 2021 entitled "Employee compensation in tax and social security law".
Employee shareholdings - differentiation from founder shareholdings
Workshop by Susanne Schreiber and Ildiko Truffer on the occasion of the ISIS) seminar on 13/14 September 2021 entitled "Employee Compensation in tax and social security law".
Seminar folder ISIS)-Seminar "Withholding Tax: Selected Case Constellations" (2021)
Case studies, detailed solution notes and slides: Here you will find all documents (workshops and presentations) according to the following description from the ISIS) seminar "Withholding tax: Selected case constellations" of 31 August 2021 under the direction of Martin Huber, which took place in Zurich.
