Critical examination of the case law on commercial property dealers
The courts have recently had the opportunity to rule on the issue of commercial property dealers. It has become apparent that the usual criteria, which establish professionalism, are weighted differently. The following paper aims to provide an overview, to describe the weighting of the individual criteria in the case law and to point out possible contradictions. Above all, the paper shows that it is hardly possible to determine which criteria make a private person a professional real estate trader.
Self-employed activity and allocation of services under VAT law - The crux of external appearance
In August 2021, the Federal Administrative Court ruled in two cases on the question of whether the fact of independence as an explicit requirement for a subjective tax liability was fulfilled. Directly linked to the question of independence is the assessment of the external appearance, i.e. an outwardly perceptible, independent appearance as a service provider. At the same time, the VAT Act links the external appearance to the assessment of which taxable entity the objective facts of the service provision, in short, to whom the turnover achieved is to be allocated. The independence required for tax liability and the allocation of services are thus interlinked on the basis of the external appearance as a common criterion.
.jpg)
.jpg)
FTA publishes deductions, rates and tariffs for direct federal tax for 2022
The FTA has published the overview of deductions, rates and tariffs for direct federal tax for 2022 (no change).
FTA publishes circular on flat rates for professional expenses and remuneration in kind 2021
The Swiss Federal Tax Administration (FTA) has published a circular entitled "Professional expense allowances and benefits in kind 2021 / Compensation for the consequences of cold progression in direct federal tax for the 2021 tax year".
FTA publishes statistics on the tax burden on individuals
A review of the 2010-2018 data shows that the tax burden in Switzerland has declined during this period.
Deductibility of fines and penalties
In its decision of 26 September 2016, the Federal Supreme Court had to rule on a case concerning the tax law admissibility of a provision in connection with an EU cartel fine. The affected X. AG filed an appeal against the decision of the Cantonal Tax Office of Zurich with the Tax Appeal Court of the Canton of Zurich, which upheld the appeal. The cantonal tax office appealed unsuccessfully against this decision to the Administrative Court of the Canton of Zurich, which dismissed the appeal in its ruling of 9 July 2014 on both state and municipal taxes and direct federal taxes. The cantonal tax office then lodged an appeal with the Federal Supreme Court in matters of public law.
.jpg)
Legal framework - introductory presentation with case studies
Workshop by Patrick Scherrer on the occasion of the ISIS) seminar on 09 November 2021 entitled "Freelance work: tax, social security and pension law aspects".
Freelance work: social security aspects
Workshop by Rolf Lindenmann and Orlando Rabaglio on the occasion of the ISIS) seminar on 09 November 2021 entitled "Freelance work: tax, social security and pension law aspects".
