Implementation of the Federal Law on Tax Reform and OASI Financing (STAF) in the Canton of Berne
Based on the Corporate Tax Reform Act III (USR III) passed by the Federal Parliament on 17 June 2016, the Berne Cantonal Government Council expressed its views on the content of USR III at the end of November 2016, as well as the possible effects on the Canton of Berne and the preliminary positioning of the Canton of Berne in intercantonal tax competition. In the interests of Berne as a business location, the Government Council intended to cushion the abolition of cantonal tax privileges and the associated transition to ordinary taxation with replacement measures as part of the revision of the tax law in 2019. It was planned to reduce the maximum tax burden on profits from 21.64% in two steps; namely to 20.20% in 2019 and then to 18.71% in 2020. Further reductions in the profit tax rate should then have taken place with the 2021 tax law revision. In addition, the 2019 tax law revision also provided for the reduction of the applicable capital tax rate.
Amendment to the tax laws of the Cantons of Basel-Stadt and Basel-Landschaft - Tax Template 17 (SV17)
Prior to the revision of the cantonal tax law, the canton of Basel-Stadt was one of the cantons with the highest ordinary income tax rate, with an effective ordinary income tax burden of a maximum of 22.18%. Significantly lower tax rates, namely between 7.8% and around 11%, were applied to status companies. Despite this low tax rate, the share of the status companies in the canton's tax revenue from taxes on profits and capital amounted to 60%. When implementing the tax reform and AHV financing (STAF), the challenge for Basel-Stadt was therefore to reduce the ordinary profit tax rate to such an extent that the status companies do not migrate, but at the same time sufficient tax revenue can be generated. In addition, it was assumed - probably rightly so - that it was crucial to create legal certainty for the companies concerned as soon as possible, which is why the new tax rate was communicated very early on and the reduced tax rate came into force on 1 January 2019.
Mise en œuvre de la réforme de la fiscalité des entreprises en Romandie
This publication focuses on the implementation of the reform of corporate taxation (RFFA) on 1 January 2020 in the French cantons (i.e. Fribourg, Geneva, Jura, Neuchâtel, Valais and Vaud) with regard to non-captive companies. The particularities relating to companies with share capital (apport de capital) as well as to independent companies are not dealt with in this way; those relating to the shareholder are, on the other hand, dealt with in greater detail. Cette publication se base sur les informations disponibles au 31 juillet 2020. Il est précisé qu'entre la date de remise du manuscrit et sa publication, le canton du Valais a annoncé que le référendum déposé contre le projet de loi n'avait pas abouti. La loi fiscale valaisanne est ainsi également entrée en vigueur rétroactivement au 1er janvier 2020.
The principle of investigation as a challenge to fully automated procedures
Since 1 January 2017, Germany has had the option of taxing without any human intervention, i.e. fully automatically. This is contrasted with the legislative project to introduce the possibility of fully automated assessment of customs duties, certain commercial transport taxes and the performance-related heavy vehicle tax in Switzerland. The article examines the possibilities and limits of full automation in largely standardized procedures.
.jpg)
.jpg)
Federal Council adopts dispatch on the amendments to the DTA with Iran
At its meeting on 23 October 2019, the Federal Council adopted the dispatch on the Protocol of Amendment to the Agreement on the avoidance of double taxation in the area of taxes on income and wealth (DTA) with Iran.
Federal Council adopts dispatch on the Protocol of Amendment to the DTA with Ukraine
At its meeting on 9 October 2019, the Federal Council approved the dispatch on the approval of a Protocol of Amendment to the Agreement to Avoid Double Taxation in the Area of Taxes on Income and Capital (DTA) between Switzerland and Ukraine. The protocol implements the minimum standards in double taxation agreements and also adapts the DTA to the current treaty policy of the two states.
Bundesrat approves further key points of the withholding tax reform
At its meeting on 27 September 2019, the Federal Council approved further key points for the reform of the withholding tax. The consultation is scheduled to open in the first quarter of 2020.
Tax information on STAF published
The Documentation and Tax Information team, in collaboration with the Tax Policy Department, has prepared an article entitled "Federal Law on Tax Reform and OASI Financing" (STAF) for the Tax Information dossier.
Acceptance of tax submission 17 in the canton of Zurich
After the "Federal Law on Tax Reform and OASI Financing" (STAF) was approved at federal level by the people and the cantons with around 66%, the cantonal bill was also accepted with a yes vote of around 56%.
Federal Council rejects popular initiative "Take the pressure off wages, tax capital fairly
At its meeting on 26 June 2019, the Federal Council dealt with the popular initiative "Relieve the burden on wages, tax capital fairly" and instructed the FDF to prepare a dispatch with a motion for rejection without a counter-proposal.
Federal Council adopts additional message on the elimination of the "marriage penalty
On 14 August 2019, the Federal Council adopted the supplementary message on the amendment of the Federal Act on Direct Federal Taxation (Balanced Couples and Family Taxation).
Simplified taxation of the private use of company cars
According to a decision of the Federal Assembly, private use of company cars should be taxable at a flat rate which now also includes travel costs to the place of work. On 28 June 2019, the Federal Department of Finance (FDF) submitted an amendment to the ordinance for consultation.
.jpg)
.jpg)
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".
