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.
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.
National Council rejects amendment of the Customs Tariff Act
In its session of 4 June 2020, the National Council rejected the amendment of the Customs Tariff Act (abolition of industrial tariffs).
Council of States approves various double taxation agreements
At its meeting on 4 June 2020, the Council of States approved various double taxation agreements (DTAs).
Council of States adopts adjustments to the exchange of information (AIA)
In its meeting on 4 June 2020, the Council of States adopted the adjustments to the exchange of information (AIA).
Federal Council adopts dispatch on the Federal Act on Electronic Procedures in Tax Matters
On May 20, 2020, the Bundesrat passed a bill to digitize tax procedures.
Federal Council wants to strengthen debt capital market with tax reform
On 3 April 2020, the Federal Council adopted a consultation draft to strengthen the debt capital market in Switzerland and to close a gap in withholding tax protection.
Federal Council wants to align taxation of life annuities with interest rates
On 4 April 2020, the Federal Council adopted a consultation draft that aims to adjust the taxation of life annuities.
Federal Council has adopted a dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly
At its meeting on 6 March 2020, the Federal Council adopted the dispatch on the popular initiative "Relieve the burden on wages, tax capital fairly" (unofficially "99% initiative"). The Federal Council recommends that the initiative be rejected without a counterproposal.
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".
