Taxation of spouses in international relations
An "international" spouse relationship from a tax law perspective exists if only one spouse is subject to unlimited tax liability in Switzerland, while the other spouse has no or only limited tax liability in Switzerland. It must also be a legally and factually unseparated marriage. The taxation of such "international" spousal relationships is opposed by the addition of factors as prescribed by law. However, according to the established case law of the Federal Supreme Court, the latter - unlike in intercantonal relations - cannot create any tax liability in Switzerland.
The unsuccessful move from Binningen to Wollerau - The location of the parking spaces for a Maserati and a Ferrari must be taken into account when determining tax residence
In its ruling of 19 September 2019 (2C_170/2019), the Federal Supreme Court had to judge an unsuccessful move from Binningen to Wollerau. It confirmed the ruling of 14 November 2018 of the Basel-Landschaft Cantonal Court (810 18 59).
Good news: Art. 23 VStG in conjunction Art. 70d VStG also applies to requests for reverse power under Art. 58 VStG
Since 1 January 2019, Art. 23 VStG in conjunction Art. 70d VStG concerning the non-forfeiture of the refund of withholding tax in force. The new regulation applies to claims that have not yet been legally decided since 1 January 2014 and, according to a new Federal Supreme Court decision, also applies to cases in which a tax office offset income and refunded the withholding tax, but reclaimed it after a reduction order by the EStV and the taxpayer appealed against it.
Refund of withholding tax under the new Art. 23(2) VStG - an interpretative regulation
The reimbursement of withholding tax to domestic recipients of services requires, among other things, that the income subject to withholding tax and the assets on which it is based are declared "in an orderly manner".
Remuneration interest rate for direct federal tax remains the same
The Federal Department of Finance (FDF) has decided to continue not to pay any refund interest for the calendar year 2019 on amounts of direct federal tax paid early.
National Council maintains mandate for tax deductions
The National Council insists that the Federal Council implement an adopted motion on the taxation of foreigners. On 27 September 2018 he refused to write them off.
Harmonisation of interest rates for federal tax exemptions
On 10 September 2018, the Council of States adopted the motion "Harmonisation of interest rates in federal tax decrees" with the following amendment: "The Federal Council is instructed to harmonise interest rates in federal tax decrees in such a way that a generally applicable default and refund interest rate is established".
Stop the tax penalty in pillar 3b. Tax the income share instead of the capital contribution in the case of a capital withdrawal
On 10 September 2018, the Council of States adopted the motion "Stop the tax penalty in pillar 3b. In the case of a capital withdrawal, tax the share of income instead of the capital contribution" with the following amendment: "The Federal Council is instructed to submit to parliament an amendment to the Federal Tax Act (DBG) and the Tax Harmonisation Act (StHG) in order to achieve a flexibilisation of the flat-rate share of income on all benefits (periodic benefits, surrender, refund) from life annuities and life insurance policies, adapted to the respective investment conditions.
WAK-S has defined key points for the system change in the taxation of residential property
After detailed discussion and extensive clarifications, the WAK-S decided how the system change in imputed rental value should be implemented and commissioned the administration and secretariat to prepare a preliminary draft.
Circular Letter Taxation according to expenditure in direct federal tax
The Swiss Federal Tax Administration has published the circular "Taxation according to expense in direct federal tax".
Usufruct and right of residence as elements of estate planning for real estate
Workshop by Daniel Bader and Hanna Brozzo on the occasion of the ISIS) seminar on November 12, 2024 entitled "Usufruct and right of residence as design elements of estate planning for real estate "
Tax issues relating to private investment in real estate
Workshop by Petra Caminada and Branko Balaban on the occasion of the ISIS) seminar on November 12, 2024 entitled "Tax issues relating to private investment in real estate"
ISIS) seminar folder "Current problems in the taxation of private investments" (2024)
All documents from the ISIS) seminar "Current problems in the taxation of private investments" from September 23 - 24, 2024 under the direction of Andrea Opel 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.
