Overview of STAF implementation at federal and cantonal level
Following an unprecedented legislative process, the Swiss people adopted the Federal Law on Tax Reform and OASI Financing (STAF) on 19 May 2019, thus restoring international acceptance of our tax system. In addition to the abolition of the special regulations for status companies, the introduction of the patent box, the regulation for hidden reserves at the start of tax liability and the approval of special deductions for research and development have helped to strike the right balance between international acceptance and maintaining the attractiveness of the tax location.
The implementation of the STAF in the cantons of Eastern Switzerland - selected topics of profit and capital taxation
The eastern Swiss cantons of St. Gallen (SG), Thurgau (TG), Appenzell Ausserrhoden (AR) and Appenzell Innerrhoden (AI) have implemented a number of changes in the taxation of profits and capital as part of the STAF as of 1 January 2020. The present article examines individual voluntary measures and measures not harmonized in the STAF. The analysis focuses on the adjustments in profit tax rates and capital tax, past and future tax relief, the additional deduction for research and development expenses, and a selection of special practical features.
Implementation of the STAF in the Canton of Zurich
Although the Canton of Zurich dealt with the implementation of the Federal Law on Tax Reform and OASI Financing ("STAF") at an early stage and issued various practice notes, various implementation issues still arose in the months following its entry into force. This article deals with the current implementation practice of STAF in the Canton of Zurich, with a focus on the change of status and deductions for self-financing. The practical application of the patent box and the research and development deduction is still subject to announcements by the Zurich tax office.
Implementation of the STAF in the Canton of Ticino
On 1 January 2020, the Federal Act on Tax Reform and Financing of the OASI (STAF) (Riforma fiscale e finanziamento dell'AVS, RFFA) entered into force. Among other things, the federal law modified certain provisions of the Federal Direct Tax Act (DBG) and the Direct Tax Harmonisation Act (StHG). In doing so, the Confederation leaves the cantons some leeway in implementing the STAF in their own tax legislation. This article analyses the implementation of the STAF by the Canton of Ticino.
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Bundesrat approves key points of a reform of the withholding tax
On 26 June 2019, the Federal Council decided to resume the suspended reform of the withholding tax. To this end, it approved the objectives and the key parameters.
FDK comments on the partial abolition of the imputed rental value
In a media release dated 13 June 2019, the Conference of Cantonal Finance Directors (FDK) issued a statement on the proposal of the preliminary advisory commission of the Council of States to reform the taxation of residential property.
Federal Council wants to enable electronic tax returns without signatures
The Federal Council wants to waive the obligation to sign the electronically submitted tax return.
STAF enters into force on 1 January 2020
According to a press release dated 14 June 2019, the Federal Law on Tax Reform and OASI Financing (STAF) will come fully into force on 1 January 2020.
Motion: Parallelism between the limitation rule for VAT and that for withholding tax and stamp duty
The Council of States rejected a motion concerning the parallelism between the statute of limitations rule for VAT and that for withholding tax and stamp duties.
Motion: value added tax. Half-yearly settlement also for the effective settlement method
The National Council has adopted a motion which provides for a half-yearly accounting for the effective accounting method for VAT.
STAF - Abolition of the federal practices for principal companies and Swiss Finance Branches
As part of the implementation of the STAF, the Federal Tax Administration (FTA) will no longer apply the federal practices for principal companies and Swiss Finance Branches from 1 January 2020.
FDK publishes survey results on the implementation status of STAF in the cantons
The Conference of Cantonal Finance Directors (FDK) published the results of a survey on the updated implementation status of the Federal Law on Tax Reform and OASI Financing (SV17 / STAF) in a communication dated 10 May 2019.
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