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 opens consultation on ordinance on minimum taxation of large corporate groups
On August 17, the Federal Council opened the consultation on the Ordinance on the Minimum Taxation of Large Corporate Groups (Minimum Taxation Ordinance, MindStV).
Federal Council opens consultation on the amendment of the VAT Act and the amendment of the VAT Ordinance
At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Act and the amendment of the Ordinance on the Business Identification Number. In the future, the STV will be able to automatically report to the Federal Statistical Office sole proprietorships without an entry in the commercial register but with a VAT turnover of at least CHF 100,000. This will make it easier for commercial register authorities to check entries.
Federal Council opens consultation on the amendment of the Value Added Tax Ordinance
At its meeting on June 29, 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. In the future, registration and billing for value added tax (VAT) will be done electronically.
The Confederation regulates the implementation of the OECD minimum tax in Switzerland
In order to implement the OECD/G20 project on the taxation of the digital economy, the Federal Council proposes a supplementary tax, with 25% of the revenue going to the Confederation and 75% to the cantons and municipalities.
Deduction for health insurance premiums to be increased
At its meeting on 22 June 2022, the Federal Council adopted the dispatch on increasing the deductions for insurance premiums and interest on savings capital for direct federal tax.
Selected parliamentary business in the tax area at federal level (June 2022)
The Federal Tax Administration (FTA) updated the selected parliamentary business in the tax area at federal level on 2 June 2022.
Date for referendum on the revision of the Withholding Tax Act
The Federal Council has set the date for the referendum on the amendment of 17 December 2021 to the Federal Act on Withholding Tax (Withholding Tax Act, ITA) (strengthening the debt capital market) for 25 September.
FTA publishes legislative and ordinance amendments 2023-2025
The FTA has updated the lists of legislative and ordinance amendments in the area of direct federal tax, value added tax, withholding tax and stamp duties. The list contains amendments to enactments in tax and duty law in which the FTA is significantly involved or for whose implementation it is responsible.
.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".
