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.
FTA publishes interest rates for direct federal tax 2023
On October 13, 2022, the Federal Tax Administration (FTA) published the - unchanged - interest rates for the 2023 direct federal tax:
Tax justice initiative has come to fruition
The federal popular initiative "For individual taxation independent of civil status (tax justice initiative)" submitted on September 8, 2022, has formally come into effect.
FTA - Circular on professional expense allowances and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023
On September 21, 2022, the FTA published the circular "Professional expenses lump sums and remuneration in kind 2023 / Compensation of the consequences of the cold progression in the direct federal tax for the tax year 2023".
FTA - Compensation for cold progression: adjustment of rates and deductions
To offset the consequences of cold progression, the Federal Department of Finance (FDF) is adjusting the rates and deductions for direct federal tax from the 2023 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".
Asset structuring through trusts and foundations
Workshop by Andrea Opel and Andrea Hildebrand on the occasion of the ISIS seminar from 23 - 24 September 2024 entitled "Asset structuring using trusts and foundations"
Investments in real estate (national/international)
Workshop by Laetitia Fracheboud and Olivier Margraf on the occasion of the ISIS seminar from 23 to 24 September 2024 entitled «Investments in real estate (national/international)»
