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.
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.
Federal Council opens consultation on the Federal Act on the Implementation of International Tax Treaties
At its meeting on 13 December 2019, the Federal Council opened the consultation process on the Federal Act on the Implementation of International Agreements in the Tax Field (new StADG). The consultation period will last until 27 March 2020.
Federal Council proposes changes to withholding tax
At its meeting on 6 December 2019, the Federal Council opened the consultation procedure on changes to the ordinance on withholding tax. Accordingly, heirs should reclaim the withholding tax on inheritance income in their canton of residence.
Switzerland and the Principality of Liechtenstein adapt their VAT agreement
VAT controls on Swiss taxable persons may in future also be carried out in Liechtenstein and vice versa.
BEPS Convention entered into force on 1 December 2019
The Multilateral Agreement on the Implementation of Agreement-Based Measures to Prevent the Reduction and Transfer of Profits ("BEPS Agreement") has been in force since 1 December 2019. With the help of the Convention, existing double taxation agreements can be adapted to the recommendations from the BEPS project.
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.
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".
