Reform of the withholding tax - can the Gordian knot be untangled?
With its dispatch of April 2021 on the reform of the withholding tax, the Federal Council is making a new attempt to strengthen the domestic debt capital market. The bill is economically necessary and suitable for finding a pragmatic solution that is acceptable to the majority. Parliamentary consultations have already begun.
Withholding tax and debt capital, including the planned revision of the Withholding Tax Act
In terms of withholding tax, we focus on withholding tax on the income from equity securities. In particular, pecuniary benefits occupy us and often lead to emotionally profound experiences and contacts with withholding tax. Similarly, we constantly deal with the question of the refund of withholding tax owed, including the issue of "How can I repatriate profit reserves subject to withholding tax abroad?
Withholding tax reform - "more than meets the eye
The withholding tax reform bill introduced with the Federal Council Dispatch published on 14 April 2021 aims to largely abolish withholding tax on interest income and, as an accompanying measure, to abolish the turnover tax on Swiss bonds. In this context, implementation issues at the banks and financial institutions, the effects of the reform on structured products and group financing, the treatment of substitute payments in securities lending/borrowing transactions and indirect interest investments are examined in greater detail.
Editorial for the special issue "Implementation of the STAF
At zsis we are pleased to be able to provide an overview of the implementation of the corporate tax reform in the individual cantons. The authors not only provide information on the reduction of the profit tax rate, but also highlight the change from tax privileges to ordinary corporate taxation. They also report on the other cantonal particularities.
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Federal Council adopts dispatch on the reimbursement of unlawfully levied VAT on Billag fees
At its meeting on 27 November 2019, the Federal Council adopted the dispatch for a new Federal Act on the flat-rate remuneration of unlawfully levied value-added tax on reception fees for radio and television.
Federal Council adopts the dispatch on the amendment of the AIA Act
At its meeting on 20 November 2019, the Federal Council adopted the dispatch on the amendment of the Federal Act on the International Automatic Exchange of Information in Tax Matters (AIAG).
Implementation of STAF: Regulations enter into force on 1 January 2020
At its meeting on 13 November 2019, the Federal Council approved three ordinances on the Federal Tax Reform and OASI Financing Act (STAF). These amendments concerning the tax part will enter into force on 1 January 2020.
WAK of the National Council for the abolition of the turnover tax and the insurance tax or reform of the withholding tax
In its media release of 5 November 2019, the National Council's WAK provided information on the parliamentary initiative on turnover tax and insurance tax, on the reform of withholding tax and on the neutrality of legal forms in corporate taxation.
WAK of the Council of States occurs System change in imputed rental value
After the WAK of the Council of States had commissioned the administration at its August meeting to look into various issues in greater detail, it has now taken up the discussion of the change of system for imputed rental value and, according to the media release of 15 November 2019, voted in favour by 10 to 3 votes.
Popular initiative for a "micro-tax" launched
Initiators around Prof. Dr. Marc Chesney and former Federal Council spokesman Oswald Sigg announced to media people on 15 November 2019 that a collection of signatures for a popular initiative for a "micro-tax" is to start next January 2020.
OECD publishes consultation document on the introduction of a global minimum tax on profits
As part of its project on taxation of the digital economy, the Organisation for Economic Cooperation and Development (OECD) published the consultation document on the introduction of a global minimum tax on profits (so-called "Global anti-Base Erosion" or "GloBE") on 8 November 2019.
Federal Council adopts dispatches on the amendments to the DTAs with New Zealand, the Netherlands, Norway and Sweden
At its meeting on 6 November 2019, the Federal Council adopted the dispatches concerning the amendment protocols to the double taxation agreements (DTAs) with New Zealand, the Netherlands, Norway and Sweden.
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Seminar folder ISIS)-Seminar "Change of Status, Patent Box and R&D Effort in Practice" (2021)
Case studies, detailed solutions and slides: Here you will find all documents (workshops and presentations) according to the following description from the ISIS seminar "Status change, patent box and R&D expenditure in practice" on 21 September 2021 under the direction of René Matteotti and Jürg B. Altorfer.
Withholding taxes - What to focus on in the new law?
Workshop by Birgitte Zulauf and Abramo Lo Parco on the occasion of the ISIS) seminar on 13/14 September 2021 entitled "Employee compensation in tax and social security law".
